Despite Brexit uncertainties, the UK attracted more foreign direct investment (FDI) than Germany and France combined in 2018, United Nations data shows

The G20 finance ministers have signalled their support for the OECD’s ‘two pillars’ approach to tackling global tax issues, and pledged to agree on the introduction of a digital tax by 2020

The scope of the charge to tax on non-UK resident companies is not only complex but will soon have a broader reach following a series of rules introduced in Finance Act 2019. Paul Davies CTA ACA, tax writer at Croner-i, assesses the changes to tax on chargeable gains already effective and plans to extend this to income tax from 2020

In our regular Q&A series, David Woolley, tax consultant at Croner Taxwise, examines the impact of entrepreneurs’ relief on family owned businesses with shares following rule changes in Finance Act 2019, effective from April

International efforts to increase automatic exchange of information on financial accounts has resulted in deposits held by companies or individuals in international financial centres falling by a third in the past decade, analysis by the OECD shows 

HMRC has finally published guidance for businesses and tax agents about changes to the restriction rules on corporation tax relief for some acquisitions of goodwill and relevant assets, which came into force on 1 April 2019

The British Film Institute (BFI) is backing a so-called ‘new breed’ creative content Enterprise Investment Scheme (EIS) fund, which will offer investors the opportunity to put money into UK film and screen companies’ productions, to meet demand from streaming services

Chancellor Philip Hammond is to use today’s meeting of G20 finance ministers and central bank governors in Fukuoka, Japan to underline the need to update global tax rules to reflect the digital world as multinationals operate crossborder and base themselves in low-tax jurisdictions 

The personal allowance costs the government £195bn a year in tax relief, while inheritance tax exemptions amount to £17bn a year, just some of the numerous reliefs adding to the complexity of the tax system but necessary to determine tax liability. Bill Dodwell, head of the Office for Tax Simplification (OTS), analyses the annual costs to the Exchequer

HMRC is ramping up scrutiny of top level accounting executives at large businesses, with 152 CFOs and senior finance executives personally fined for corporate tax accounting failures last year according to Pinsent Masons

The UK’s overseas territories and crown dependencies have been accused of harbouring tax havens and accounting for nearly a third of corporate tax avoidance risks globally, according to analysis by Tax Justice Network

HMRC is consulting on the operation of insurance premium tax (IPT) in a bid to stop artificial manipulation of fees and commission to avoid the tax and is considering anti-avoidance measures