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Judge Richards of the Upper Tribunal has consented to HMRC’s withdrawal of the appeal against the decision of the First-tier Tribunal in the Marina Silver top slicing relief...

Finance BillThe government has published Finance Bill 2020, containing 105 clauses and 14 Schedules. The bill includes several measures for which legislation was published in draft...

The government is postponing the reforms to the off-payroll working rules, IR35, from April 2020 to the 6 April 2021. Steve Barclay, the chief secretary to the Treasury made the...

The chancellor has explained, in Employer Bulletin Budget Special, how the government intends to support public services, individuals and businesses that may be affected by...

The dispensing of drugs prescribed by appropriate practitioners from the European Economic Area (EEA) and Switzerland is to be zero rated. This is as a result of changes introduced...

The Chartered Institute of Taxation asked members to share their experiences of how HMRC has implemented eight specific post-2012 powers identified for review by HMRC’s...

Self-assessment taxpayers will no longer receive paper returns automatically, HMRC has announced. This is to encourage individuals to use the online service. Last year HMRC sent...

The Treasury is seeking views on how the government can use vehicle excise duty (VED) to encourage the uptake of zero and ultra-low emission cars, and reduce overall emissions from...

DAC6In response to the select committee on statutory instruments’ request for clarification as to when an intermediary can be exempt from filing reportable information under...

Jim Harra, HMRC chief executive and permanent secretary, has rejected claims made by the all-party parliamentary group (APPG) on the loan charge that HMRC misled people with a...

The Scottish parliament has agreed that the Budget (Scotland) (No 4) Bill be passed by 63 votes to 55.In the Budget statement, which took place on 6 February, public finance...

HMRC is holding talking points webinars for tax advisers:Off-payroll working rules from April 2020: 17 March – 1pm to 2pm; 19 and 26 March – noon to 1pm.VAT...

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