US tax reform is closer than ever with President Donald Trump proposing a one-off 10% repatriation tax on offshore income. Michael Minihan, principal and Ian Boccaccio, principal and practice leader of international tax at Ryan provide key items for evaluating foreign earnings and profits

As Matthew Taylor delivers his workforce review, Mazars head of employment tax Vaneeta Khurana examines the current tax rules for different types of workers and employees, and how to determine an individual’s employment status for tax purposes

HMRC has confirmed that new rules on carried forward losses will not be reflected in the Corporation Tax online service and CT600 return form until the end of autumn 2017 as the measures were dropped from the truncated Finance Act 2017 enacted before the June general election

The OECD has released the 2017 edition of its transfer pricing guidelines, which have been updated to reflect the work carried out as part of its Base Erosion and Profit Shifting (BEPS) project to ensure that multinationals’ taxable profits are not artificially shifted out of some jurisdictions, and that their tax base reflects the economic activity undertaken in a particular country

Ahead of the committee chair elections tomorrow, Conservative MPs Jacob Rees-Mogg and Nicky Morgan have been named as the frontrunners for the coveted Treasury Committee role, with Meg Hillier remaining head of the Public Accounts Committee (PAC)

The Office of Tax Simplification (OTS) is calling for the government to reform and digitise the current regime for paper stamp duty on some share transactions, describing the current approach as ‘outdated and cumbersome’

On 6 April 2017, the government introduced a tax-free personal savings allowance (PSA) for savings income and changed the tax-free dividend calcuations with the dividend tax allowance (DTA). This means that preparing year-end self assessments has become more complicated, says Stan Dencher FCA CTA, specialist tax writer at Wolters Kluwer

In part three of our series on pensions and the lifetime allowance, Kay Ingram, director of public policy at LEBC, finds the complex nature of the annual allowance recovery charge makes it a stealth tax for some final salary scheme members

HMRC received 2015 requests for help with investigations into taxpayers from foreign governments in 2016, up 24 % on the 1619 requests received in 2015, as authorities step up efforts to stop tax evasion, according to research from Pinsent Masons

The updated list of major tax defaulters has been published by HMRC with a property development and hotel business topping the list owing £4.5m in penalties, while less serious offenders include a range of cafés, takeaways and restaurants among others

Barcelona football star Lionel Messi has had his 21-month prison sentence for tax fraud scrapped and replaced with a €252,000 (£222,000) fine by the Spanish courts

The government is to create a working party under an independent chair within the Department for Transport to inquire into the pay and working conditions at Uber, in response to a request from Labour MP Frank Field, who is leading a campaign to investigate employment arrangements in the ‘gig economy’