The EU is set to tighten VAT rules to improve fraud detection in cross-border e-commerce transactions and simplify requirements for SMEs

The OECD is consulting on its global anti-base erosion (GloBE) proposal which is designed to prevent multinationals from profit shifting, by developing rules which would effectively create a minimum tax rate worldwide

HMRC is trying to recover over half a billion pounds in questionable research and development (R&D) tax relief underpayments claimed by large UK businesses

Entrepreneurs’ relief (ER) should be fully available for properly structured multiple completion share buybacks, but until HMRC issues definitive guidance, advisers should look at alternatives, says Peter Rayney FCA, CTA (Fellow), TEP

HMRC has issued its first detailed guidance on the tax treatment of cryptoasset transactions specifically clarifying the rules for transactions at businesses and companies

MPs are calling for fundamental reform of the business rates system, which they describe as unfair and ‘broken’, and are urging a future government to examine alternatives as soon as possible

In this month’s tax updates, HMRC wins latest GAAR ruling, Ackroyd loses IR35 appeal, Starbucks success in Dutch tax case, HMRC threatens action over IR35, probate fees u-turn, Facebook’s UK tax under fire and Scotland mulls plastic cup tax 

It could be a Halloween tax nightmare for some of the UK’s small businesses, who risk missing a trick by failing to hit the 31 October deadline for returning self assessment paper tax returns

The key HMRC filing deadlines from November to December 2019 including second Making Tax Digital submission for end of relevant VAT quarter, one month if on payments on account, and corporation tax third quarterly instalment payment

An overhaul of IR35 tax rules for contractors in the private sector comes into force from 6 April 2020 when off-payroll working is extended to medium and large businesses, and LLPs. Julie Clift CTA, tax writer at Croner-i, explains how this will affect businesses hiring contract workers, with liability for income tax and PAYE shifting to employers

FTSE 250 oil explorer and producer Cairn Energy has announced another delay in its long-running dispute with the Indian government over a £1bn tax claim, which will now not be settled before next year

A government commitment to name and shame aggressive corporate tax avoiders has failed to sanction a single company, new figures have revealed