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

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

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

HMRC has issued the latest PAYE tax codes for tax year 2019-20 effective 6 April highlighting the increase in the tax-free personal allowance to £12,500

In our regular VAT Q&A series, Croner Taxwise senior VAT consultant Hilary Budd considers whether online retailers using online marketplaces, eg, Amazon and eBay, to sell their goods must register for VAT in Germany if they want to continue selling to German customers  

The introduction of Making Tax Digital for VAT will transform the way VAT is reported with a requirement to use digital records, but there is some respite as the first filing date is no earlier than 1 July and there is a soft-landing penalty regime in year one. Emma Chesson, head of online at Kreston Reeves, explains how to get started

After four years in the making, HMRC decided to put out its updated cryptocurrency for individuals’ guidance at the end of 2019. Amy Austin, reporter at Accountancy Daily, gets industry reaction to see if anything has changed and whether the new guidance goes far enough 

OECD plans to radically change the global tax framework to introduce a unilateral approach to taxation of digital services have been criticised over the broad reach of the proposals, risks of double taxation and potential to be the first step towards turnover tax, reports Sara White

HMRC has confirmed that it has opened its first investigations into the corporate criminal offence of failure to prevent the facilitation of UK tax evasion, using new powers to tackle corporate fraud contained in the Criminal Finances Act, introduced in the wake of the Panama Papers leaks

With only weeks to go until the planned introduction of Making Tax Digital, nearly one in five businesses above the VAT threshold still know little or nothing about the new requirements, according to the British Chambers of Commerce (BCC), which is calling on the government to delay the launch

HMRC has issued another warning about schemes and arrangements designed to avoid the 2019 loan charge on disguised remuneration, saying that these schemes do not work