HM Revenue and Customs (HMRC) have published a draft Statutory Instrument which proposes a highly controversial change to the 2003 PAYE Regulations: the ability for HMRC to change a PAYE tax code by stealth. It is not clear from any documentation why it needs to make this change.

HMRC has published a list of tax avoidance schemes on which users may be asked for an upfront Accelerated Tax Payment.

HMRC will in the next couple of weeks be able to demand billions in taxes from tax avoidance scheme users under its new Accelerated Tax Payments (ATPs) measures. Payment will be required where a scheme is disputed and it was disclosable under DOTAS.

Rangers wins its 'big tax case', its EBT appeal. Loans made to players were genuine loans.

If salaried members of LLPs have agreed to increase their capital contribution in order to disapply the new Finance Act 2014 rules, they must pay by 5 July or be treated as employees.