This month's review of tax cases and tax news including HMRC’s amendment of limited partners’ individual tax returns was lawful in De Silva case, penalty for failure to settle accelerated payment upheld, EU names 17 countries on first tax havens blacklist

With the continuing uncertainty in the farming industry, the profit goal becomes more of a problem and there are inevitably complex tax issues to consider. Julie Butler FCA, managing partner at Butler & Co Chartered Accountants, examines some of the more complex tax planning issues from the six-year rule to rental income and loan interest 

As a new year approaches it is always tempting to speculate on the big issues facing the profession although 2018 is unlikely to eclipse the two Finance Acts of the last year bringing endless changes to tax rules on a retrospective basis. On balance 2018 may see less upheaval to the tax system but new IFRS standards are set to challenge company reporters while slow progress on Brexit negotiations continue to create uncertainty, says Sara White, editor of Accountancy

Bill Dodwell, partner and head of tax policy at Deloitte, discusses how the OECD is attempting to address the risks of tax uncertainty for businesses often cause by changes in law and administrative practices

After a four decade long career working in tax, outgoing HMRC chairman Edward Troup, joined a CIOT roundtable in December to set out his thoughts for the future of the tax authority and the inter-relationship of tax advisers with HMRC and clients over the next few years, highlighting the increasing need to monitor  the quality of advisers and acknowledging the impact of Making Tax Digital

As the government tries to curb tax leakage through royalties shifted offshore by multinationals with  plans to introduce a withholding tax, Pinsent Masons partner Eloise Walker examines the policy’s chance of success and looks at some of the practical issues facing companies open to the charge 

In a busy year of complex tax changes, two Finance Acts set out a raft of new measures for businesses and individual taxpayers. Bill Dodwell CTA ACA, partner and head of tax policy at Deloitte and Kevin Prosser QC set out the key tax developments of 2017

HMRC's recent post implementation review of its real time information (RTI) programme shows that HMRC really must understand the needs of business to safeguard Making Tax Digital rollout, says Paul Aplin vice president at ICAEW and tax partner at AC Mole

Although the government continues to promote the use and development of electric cars, HMRC has failed to give the tax treatment of these vehicles much thought. Yvette Nunn CTA, director at Berkeley Associates, casts her watchful eye over the tax authority’s failure to classify electric cars for fuel advisory rates

Sarah Bradford ACA CTA (Fellow), director of WriteTax, explains how the corporation tax deduction to encourage companies to support grassroots sport works and considers how to make the most of this valuable tax break

The European Commission has opened an in-depth inquiry into Swedish retailer Ikea’s tax structure in the Netherlands over concerns that the company may have been given unfair tax advantages, in breach of EU state aid rules

In our roundup of Budget 2017 essentials, we review the key tax measures announced in a slimline event, from £155m allocated to combat tax avoidance and evasion to HMRC adopting a points-based penalty system for late tax returns, digital companies face royalty tax, capital gains tax indexation allowance frozen