The start date for a new government scheme offering help with childcare costs has been put back by more than a year.

HM Revenue & Customs (HMRC) collected a record £517.7 billion in tax in 2014-15, £11.9 billion more than the previous year.

Changes to the way dividend income is taxed could drag people on lower incomes into self assessment and have implications for incorporation, tax experts have warned.

Almost two-third of landlords are considering raising rents as a result of summer Budget tax changes, research has found.

Tax campaigners have raised concerns that safeguards for taxpayers from whose bank accounts HM Revenue & Customs (HMRC) wishes to directly take money are not “watertight”.