With 100 days to go before the 31 January 2020 deadline, HMRC is warning taxpayers to complete their tax returns early to beat the Christmas and New Year rush

The Scottish government is to introduce a charge on single-use drinks cups in a bid to reduce the amount of plastic used

HMRC’s greater focus on transfer pricing is testing intercompany agreements to breaking point, explains Paul Sutton, founder of LCN Legal 

Sarah Arnold, tax writer at Croner-i, explains the key objections to the draft legislation on the government's proposed digital services tax, due to come into force in April 2020, reflecting industry concerns about the complexity of the rules and lack of clarity in the draft legislation

Facebook’s UK tax payments have been branded ‘outrageous’ by a former chair of the public accounts committee (PAC), after the tech giant’s accounts revealed it paid £28.5m in tax in 2018, while revenues hit a record £1.65bn

With Brexit negotiations still finely balanced, the Chancellor of the Exchequer is planning to hold a Budget on Wednesday 6 November, the week after the UK’s scheduled date to exit the EU

Starting this month, HMRC is enhancing Business Risk Review with a new approach to assessing the level of tax compliance at the UK’s biggest companies, adopting a more graduated series of risk ratings which it says will encourage greater compliance

The corporate offence of failure to prevent the facilitation of tax evasion under the Criminal Finances Act 2017 has not been as effective as HMRC originally expected. David Sleight, criminal litigation partner at Kingsley Napley, asks why there have been so few HMRC investigations two years on

The OECD is consulting on plans for a major change to the international rules on taxing multinationals (MNEs), including digital companies, so that they pay tax wherever they have significant consumer-facing activities and generate their profits

In our regular Q&A series from Croner Taxwise, Pras Patel explains how to deduct tax in respect of loan interest payments in three different scenarios

Well over half a million UK individuals and businesses are so far behind on their tax bills that they have been forced to reschedule their payments with HMRC, with the loan charge a factor

Campaigning groups are warning that OECD proposals designed to ensure multinationals pay the tax due in the territories in which they operate, will reduce profits booked in corporate tax havens by only 5%, and are likely to intensify global inequalities