Two years after the Supreme Court decision on the employee benefit trusts (EBT) dispute over unpaid tax by the old Rangers Football Club (Rangers oldco), HMRC has slashed the tax due by £26m from the original £90m bill
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
Croner-i tax writer Sarah Kay looks at cases of carousel fraud and what HMRC can do to clamp down on the issue of VAT evasion on goods, by either disallowing input tax recovery or enforcing the domestic reverse charge
In this month’s tax updates, HMRC wins latest GAAR ruling, Ackroyd loses IR35 appeal, Starbucks success in Dutch tax case, HMRC threatens action over IR35, probate fees u-turn, Facebook’s UK tax under fire and Scotland mulls plastic cup tax
This month's exclusive Accountancy Daily CPD module focuses on HMRC discovery assessments, particularly focusing on when they can be issued and how to challenge them, taking into account the rules applying for income tax, capital gains tax and corporation tax.