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On 1 April, the national living wage rose to £8.21. In addition, the national minimum wage is now £7.70 an hour for 21 to 24-year olds and £6.15 for those aged...

A local income tax would be the best option if the government wanted to devolve a significant new source of revenue to councils, a report by the Institute for Fiscal Studies has...

For VAT periods starting from 1 April 2019, about 1.2 million businesses above the VAT threshold will have to keep their records digitally and submit their VAT returns using...

HMRC sent 1,414 production orders to accountants, lawyers and other professional services firms in 2017-18 for information about clients it wants to investigate for suspected tax...

In 2018-19, HMRC launched 84 investigations into businesses that had underpaid the apprenticeship levy, up from 33 in the previous year. This resulted in an extra £6.2m...

Tolley's Taxation Awards; MTD; ERS bulletin; Digitalisation; Privacy; OECD

There will be no mandation of Making Tax Digital for any new taxes or businesses until 2021. Chancellor of the exchequer Philip Hammond confirmed in his spring statement,...

Draft legislation on the new capital allowance for new non-residential structures and buildings has been published for consultation. The document includes an introductory note...

The Scottish government is consulting on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.A working group of representatives...

The let property campaign has led to disclosures from less than 3% of its original target, according to data obtained by Saffery Champness through a freedom of information...

The backlog of appeals at the First-tier Tribunal hit 28,800 in 2017-18, up from 25,520 in 2016-17, and more than double the 13,460 outstanding in 2009-10. Pinsent Masons...

Australia; VAT; Transport; Austria; VAT rules for e-commerce; Capital allowances

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