There are times when HMRC is actually quite reasonable about exceptional expenses, says Yvette Nunn, director of Berkeley Associates, who is advising clients with staff relocating to the Caribbean after Hurricane Irma

A measure to remove foreign service relief on termination payments for UK residents has been introduced by the government, meaning past overseas workers are liable to income tax on redundancy payments, effective from 6 April 2018

Employees in receipt of payments in the form of loans will face a loan charge from HMRC in order to prevent tax avoidance through disguised remuneration

Changes to partnership taxation are to go ahead with draft legislation now published, effectively clarifying the tax treatment for partnerships to ensure that the principle of taxing the beneficiary of partnership profit applies and to prevent a double reporting burden on investment partnership

HMRC raised £138m from the new diverted profit tax (DPT) in in 2016/17, the first year it issued charging notices on large businesses for the so-called ‘Google tax’ designed to address tax avoidance by multinationals, one of which was drinks giant Diageo

The government has revealed plans to publish and consult on draft VAT regulations for Making Tax Digital with the aim to have the regulations in place by April 2018 to give businesses and software developers at least 12 months to prepare, although no consultation date has been set

The government is giving HMRC new powers to refuse to register and to de-register master trust pension schemes and schemes for dormant companies which are not authorised by The Pensions Regulator in a bid to curb pension scams

HMRC is considering adopting a new, more differentiated approach to managing tax compliance amongst the largest companies, and is a consulting on potential changes to its business risk review (BRR) process, which has not been updated for a decade

HMRC has had a complaint upheld by the Advertising Standards Authority (ASA) over misleading income trust advertising by tax and wealth advisers Knight Wolffe, including the use of HMRC's logo, which it says sets a precedent for other tax avoidance scheme advertisers

Four European finance ministers have launched a move to introduce an ‘equalisation tax’ on digital multinationals like Google and Amazon, which would see them taxed on revenues rather than profits, a proposal which CIOT says risks undermining years of work on convergence in global tax systems

The Netherlands and the UK, far from discouraging financial flows to low and no-tax financial centres, are actually encouraging them, according to the findings of an academic report by the University of Amsterdam which shows that BEPS has been slow to effect real change in corporate tax policy. Global Tax Weekly editorial team examines the findings

In part four of our series on pensions, Kay Ingram, director of public policy at LEBC, examines the impact and risks associated with transferring pensions overseas and Qualifying Recognised Overseas Pensions Schemes (QROPs)