Ahead of the launch of his party’s election manifesto next week, Liberal Democrat leader Tim Farron has said his party would raise corporation tax to 20% and abolish the married couples' tax allowance

Newly-elected French president Emmanuel Macron has committed to reducing the rate of corporation tax from its current level of 33.3% to 25%, with the aim of bringing it in line with the EU average within five years

HMRC has updated its guidance for individuals and companies who need to make a voluntary disclosure but who are not eligible for HMRC campaigns, now that it has fixed agent access to the digital disclosure service

CIOT has renewed calls for HMRC to reconsider its implementation plans for its move to Making Tax Digital, saying that experience from a similar initiative by the Australian revenue authorities suggests the current timetable is ‘extremely challenging’ and granting advisers access to client accounts is 'fundamental'

James Hay, the UK retirement wealth planning platform which is a subsidiary of IFG Group, has revealed that it is in a legal dispute with HMRC over some £1.8m of unpaid tax on biofuel scheme investments held by some of its clients in self invested personal pensions (SIPPs)

HMRC has numerous powers to check a business’ tax position. This can include VAT assurance visits or enquiries into self assessment tax returns or stamp duty land tax (SDLT) for land transactions. Checks are usually undertaken after a submission of a return but pre-return checks can be undertaken if HMRC believes there is a tax risk, but you need to be prepared to face the tax authority

Brazilian football international Neymar and his current club, Barcelona, are facing trial over allegations of fraud and corruption relating to the striker’s transfer from Brazilian team Santos in 2013

The Italian tax authority has reached an agreement with Google which will see the tech giant pay €306m (£259m) in a deal to settle a number of tax disputes, including claims relating to some €1bn of revenues made in Italy but booked in Ireland between 2009 and 2013

The number of finance directors receiving fines for breaching tax transparency rules under the senior accounting officer (SAO) regime has hit an all-time high, warns Phil Scott, managing director at FD Recruit

The impact of the tax reforms from the OECD’s base erosion and profit shifting (BEPS) project is driving governments around the world to introduce new or improved business incentives in order to compete, according to analysis by EY

The stamp taxes group litigation order (GLO) in the Jazztel dispute over charges of higher rate stamp duty reserve tax provides a useful illustration of the UK's treatment of legislation found to be incompatible with EU law. Despite the High Court ruling, Joseph Irwin of Joseph Hage Aaronson LLP says the issue is still not resolved

A report from the Institute of Fiscal Studies (IFS) suggests the UK deficit is now back to the level it was at prior to the financial crisis, helped by tax raising measures which have seen both tax revenues and spending rise to slightly above their pre-crisis levels, as the snap election called by Theresa May approaches