The US Department of the Treasury and the Internal Revenue Service (IRS) have announced a crackdown on corporate tax inversions, with a series of targeted actions which will take effect immediately and are designed to prevent US-based multinationals from restructuring so that the US parent is replaced by a foreign corporation, in order to avoid US taxes

In a new series, our expert Julie Green answers your questions on some of the more complex aspects of VAT treatment from French and German VAT charges for advertising, limits on capital expenditure and deregistering

The government has set itself a tight timetable to set out legislation for increased tax powers for Scotland, while there is little clarity about which tax raising powers will be devolved and how extended income tax powers would be implemented for cross-border workers