Nike is the latest multinational to find its tax affairs under scrutiny from Brussels, with the European Commission launching an investigation into whether five Dutch tax rulings in favour of Nike may have given the US trainer behemoth an unfair advantage

The launch of the disclosure facility represents a 'last chance saloon' for companies to close cross-border arrangements and pay what they owe as HMRC steps up its campaign against tax avoidance by multinationals

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The government’s no-deal Brexit preparations suffered a blow as a clause in Finance Bill 2018-19 (FB 2018-19) giving the Treasury broad powers in the event of a no-deal Brexit was narrowly defeated by rebels and opposition members

In the second article of a two-part series on demergers, Paul Davies ACA CTA, tax writer at Croner-i, investigates how to ensure there is no disposal for capital gains purposes by the distributing company’s shareholders of their interests in the distributing company

ICAEW is warning the 5.5m individuals HMRC estimates have yet to complete their tax return against leaving it to the last minute, as they risk a penalty if they miss the 31 January 2019 deadline

A dispute between investment management firm BlackRock and HMRC over VAT on financial services has seen the case referred to the European Court of Justice (CJEU) after the Upper Tribunal failed to reach a verdict, reports James Bunney

Kim Hau, senior proposition manager for Onesource Indirect Tax, explains the benefits of different Making Tax Digital (MTD) for VAT software solutions and why companies should embrace a comprehensive approach rather than a quick fix

Vivienne Scott, senior VAT consultant at Croner Taxwise, discusses whether design and build contracts allow architects to apply a zero rate VAT to the professional services they provide to contractors

The government is consulting on proposals to extend and increase the plastic carrier bag charge, which would see it double to 10p and require all retailers to participate

With the mandatory deadline to digitally report VAT under HMRC’s Making Tax Digital racing down upon us, Bill Dodwell, senior policy adviser at OTS, says this will not mean an immediate end to spreadsheet reporting as HMRC has accepted that some VAT calculations are just too complicated to comply immediately and more work needs to be done

HMRC has issued draft guidance for the extension of the non resident capital gains tax rules bringing commercial property and company disposals into scope for the first time from April 2019