In our regular Q&A series from Croner Taxwise, David Woolley examines whether trustees pay inheritance tax on assets when closing accounts

HMRC is warning taxpayers to be aware of fraudsters in the run up to the 31 January self assessment deadline from text messages to phone calls

Liability for income tax and national insurance contributions (NICs) for contractors will move to medium to large private sector employers from 1 April 2020 under an overhaul of IR35. Andrew Brookes, head of employer solutions at Menzies LLP, explains how to get ready for the rule change

The current benefits systems would be replaced with universal basic income (UBI) for all, says the Green Party in their manifesto

Time is running out to open a Help to Buy ISA which could add £3,000 to buyers’ first house deposits

Doctors have been promised their tax bills for higher rate pension relief could be covered by the NHS in efforts to get them working overtime shifts

Divorce is never easy but splitting the financial assets can be tough. Melanie Wotherspoon ACA, client development director at Rathbone Investment Management, provides tips and advice on how accountants can help clients facing divorce

Business owners affected by flooding should contact HMRC’s Business Payment Support Service (BPPS) for help with tax problems, while BEIS is offering help through business recovery grants

Taxes are high by historical standards accounting for over a third of GDP at 34.4%, increasing almost 7% from the 1950s

Emma Rawson, technical officer at the Association of Taxation Technicians (ATT) explores how the rent a room scheme and property income allowance affect rental income for residential landlords and property owners

The amount of income tax being paid is declining in every region of the UK as a growing proportion of the workforce becomes self employed

In our weekly Q&A series from Croner Taxwise, tax consultant David Woolley explains the ins and outs of HMRC requirements when filing annual tax returns for a new limited liability partnership whose accounts straddle different tax years

Both Labour and Conservative voters expect taxes to rise, and the majority feel that higher earners should make up the deficit

Staying on top of the pensions tax rules is an important part of managing a pension. But the provisions can be disconcertingly complex. Karen Goldschmidt, partner at LCP, unpicks some of the tax complexity surrounding the annual and lifetime allowances

Attempts to reform tax reporting for the self employed and landlords need to be carefully thought through to avoid creating more complexity and red tape. Yvette Nunn CTA ATT MAAT, director of Berkeley Associates, assesses the latest OTS report