HMRC is considering adopting a new, more differentiated approach to managing tax compliance amongst the largest companies, and is a consulting on potential changes to its business risk review (BRR) process, which has not been updated for a decade

Four European finance ministers have launched a move to introduce an ‘equalisation tax’ on digital multinationals like Google and Amazon, which would see them taxed on revenues rather than profits, a proposal which CIOT says risks undermining years of work on convergence in global tax systems

Medium-sized companies will be given access to greater HMRC support under plans announced by the tax authority at its annual stakeholder conference

The Netherlands and the UK, far from discouraging financial flows to low and no-tax financial centres, are actually encouraging them, according to the findings of an academic report by the University of Amsterdam which shows that BEPS has been slow to effect real change in corporate tax policy. Global Tax Weekly editorial team examines the findings

HMRC has finalised guidance on the corporate criminal offence of failing to prevent the facilitation of tax evasion, which requires businesses to implement ‘reasonable prevention procedures’ to meet the demands of the legislation, which comes into effect at the end of this month

The Office of Tax Simplification (OTS), the statutory body which is an independent office of the Treasury and gives independent advice to the government on simplifying the UK tax system is looking for people to join its team

Public finances must adapt to a future without fossil fuel cars but the Treasury will find it hard to take the  loss when the cash cow of £28bn in annual fossil fuel taxes dries up, warns Chas Roy-Chowdhury, head of taxation at ACCA

For farming families, succession and exit planning is not only a question of the survival of the farm, but essential for tax mitigation particuarly in light of complex CGT and inheritance tax rules, warns Phil Fenn, partner at Mercer & Hole

HMRC has won a tax avoidance case worth £35m against global banking group BNP Paribas, after a First Tier Tribunal (FTT) found in its favour in a case dating back to 2005

The substantial shareholding exemption (SSE) can be a powerful relief from chargeable gains for corporate taxpayers but there are circumstances where it has not always been clear whether the qualifying conditions are met, explains Paul Davies, tax specialist writer at CCH

HMRC has ploughed an additional 7% investment into the counter-avoidance directorate staff over the past 12 months, ahead of the introduction of the Criminal Finances Act 2017 at the end of this month which will make companies and partnerships criminally liable if they fail to prevent tax evasion by either a member of their staff or an external agent

The government has published the draft Finance Bill (No.2), which will have its second reading in the House of Commons on Tuesday 12 September, the first time that MPs will be able to debate the proposals