The Chancellor has announced plans to clamp down on late payments with a requirement for the audit committees at listed companies to report on their payment performance in the annual report and accounts

In a Spring Statement thin on detail and shaped by the lack of progress on Brexit, the Chancellor announced plans to extend e-card immigration rights to citizens from Australia, Singapore and Japan, among others

In his Spring Statement, the Chancellor announced that reforms to the apprenticeship levy, announced at Budget 2018, will be brought forward a year and will now take place from 1 April 2019

HMRC has confirmed a six-month extension to the implementation date of the change on indirect representation for some customs authorisations’ holders

In the event of a no deal Brexit, the UK will adopt a temporary tariff regime setting the majority of import duties at 0% for a period of up to 12 months, in a move which would have significant implications for cross-border trade between Northern Ireland and the Republic of Ireland

The current global corporate tax system has its flaws, but where will the proposed changes to tackle profit shifting by multinationals leave SMEs, asks Nick Blundell, partner and head of corporate tax at RSM

EU finance ministers have updated the EU list of non-cooperative tax jurisdictions and have named 15 countries on a blacklist for failing to follow up on commitments to comply with international standards

AIM-listed outsourced workforce supplier Staffline has revealed it has set aside an additional £3.5m to cover potential underpayments of national minimum wage (NMW) going back years, after a whistleblower tipped off auditors PwC about potential problems

The government has signalled it plans to take further action on the digital economy, including requiring companies like Apple, Microsoft and Google to make it easier to move data between platforms, after a Treasury report recommended greater competition in the market

The Chancellor’s Spring Statement this afternoon takes place against a backdrop of continued and deepening crisis over Brexit and is likely to prove no more than the ‘filling in the sandwich’ between further votes on the terms of the UK’s withdrawal, after the government’s deal was roundly rejected last night

Professional services firms, requests for documents and Section 2 notices under Criminal Justice Act 1987 could pose a risk for accountants and auditors as illustrated in the recent Omers case at the High Court, explains Andrew Wanambwa, partner at law firm Lewis Silkin

An overhaul of the taxation of highly digitised multinationals would challenge long-held conventions on taxable presence and profit allocation if OECD proposals were to go ahead. Jeff VanderWolk, partner at Squire Patton Boggs, examines the viability of the latest OECD consultation on the tax challenges of the digitalisation of the economy