The creation of a new, strict liability offence to tackle offshore tax evasion may have serious unintended consequences, the Association of Chartered Certified Accountants (ACCA) has warned.


More than 24m people will start receiving their first annual tax summary from HMRC today amid controversy over the government’s decision to provide a single figure for spending on welfare.


AccountingWEB’s Practice Excellence Conference is just one week away as atten

As the ICPA representative on the Joint Tax Agent Strategy I have been involved with “Upcoming HMRC Initiatives” for some years.  My presentation to the 2014 ICPA Conference looked at what HMRC hav

HMRC is to withdraw the business entity tests (BETs) intended to help taxpayers assess whether they might be caught by the IR35 legislation, after a review conducted by the IR35 Forum found tha


The protection of limited liability is the most commonly cited reason for incorporating a business, according to research conducted by Ipsos MORI for HMRC that may be seen to add weight to call


Details of the real-time information (RTI) penalties to be phased in during the current tax year are set out in HMRC’s

The work of HMRC’s High Net Worth Unit (HNWU) has brought in more than £1bn in additional revenue since it was formed in 2009, according to the department’s latest