As the OECD plublishes its review of tax policy across member states, Bill Dodwell, partner and head of tax policy at Deloitte, examines the impact of the OECD Base Erosion and Profit Shifting (BEPS) plan on multinationals

HMRC has provided more details of the new simple assessment system, designed to end the traditional tax return process, under which taxpayers who used to provide information under self assessment will no longer need to do so, as returns will now be pre-populated with existing data from other sources

Tax changes and Brexit are forcing non-doms to consider quitting the UK for good, putting billions of pounds of tax revenue at risk, according to research from Moore Stephens

HMRC collected £124m last year from investigations into SMEs and wealthy individuals suspected of avoiding capital gains tax (CGT), according to analysis by law firm Collyer Bristow which says a clamp down on the use of entrepreneur’s relief could prompt a hike in the use of avoidance schemes

The European Commission has set out its own path towards a new taxation policy for the digital economy which it wants all member states to endorse, saying the current framework does not fit with modern realities, and global progress on this issue is not adequate

Severe penalties await those who fail to correct offshore tax non-compliance as the government firms up the rules for proposed ‘requirement to correct’ (RTC) and associated penalties applying to ‘failure to correct’ (FTC). Meg Wilson considers the implications for tax advisers and clients

Solicitors providing tax planning services could face greater scrutiny from the Solicitors Regulatory Authority (SRA) and HMRC as government begins to clamp down on aggressive tax avoidance schemes

HMRC has signed a 25-year lease for its Birmingham regional hub with the tax authority and department for Work and Pensions (DWP) planning to move 3,600 staff into the offices from 2020, which has been named as the largest pre-let to take place in the city in a decade

The Office of Tax Simplification (OTS) is to review options for replacing the current capital allowances tax relief system with an accounts depreciation approach as the current model is too complicated and expensive for businesses to administer, reports Sara White

For the 2016/17 tax year, pensioners who started to receive a state pension on or after 6 April 2016 and have no other taxable income will not be required to file a tax return, instead HMRC will send a simple assessment based on its own calculations

Stanley Dencher, specialist tax writer at CCH, outlines the conditions for using the flat rate scheme for VAT, considering various First Tier Tribunal decisions on whether the flat rate scheme was applied in the right circumstances and at the correct rate

Tax inversions by US multinationals attempting to shift profits into lower tax jurisdictions could cost the US up to $12bn (£7.4bn) in lost corporate tax revenues by 2027, according to figures released by the US Congressional Budget Office