The curb on salary sacrifice will hit new company car agreements from April 2017 although there will be some respite for those with ongoing arrangements. Going forward, only ultra low emission vehicles will be eligible for the scheme, warns Matthew Walters, head of consultancy at Leaseplan

Former Premier League footballer Dean Windass has been made bankrupt over a £150,000 tax debt following an application by HMRC

A survey of tax professionals across 29 European countries has found that over 80% report that complicated tax laws hinder business growth, ICAEW reports

HMRC has provided outline details of a new online, digital system for anti-money laundering supervision set to be introduced next year

HMRC has issued guidance on paying the new apprenticeship levy, which comes into force from 6 April 2017 for companies with an annual pay bill of more than £3m

Bermuda and the Cayman Islands head a list of the world's 15 worst corporate tax havens drawn up by the charity Oxfam, while Ireland is ranked in sixth place, one slot above Luxembourg

Tax sovereignty is incompatible with the globalised world, according to OECD tax policy director Pascal Saint-Amans

The salary sacrifice overhaul is meant to remove inequality for employees, but this is questionable, says Kingston Smith partner Andrew Constable

HMRC has issued guidance on follower notices and accelerated payments aimed at individuals who use a tax avoidance scheme that has the same or similar arrangements to one that HMRC has successfully challenged in court

HMRC is consulting on draft guidance designed to assist understanding of the application of the hybrids mismatch legislation, introduced as a result of the OECD’s Base Erosion and Profiting Shifting (BEPS) project, which takes effect from 1 January 2017

HMRC has lost its final legal challenge over the VAT status of ‘Spot the Ball’ competitions, and operator Sportech will now keep a £97m refund following the Supreme Court’s refusal to allow an appeal

Fast food giant McDonald’s has announced it is moving its non-US tax base from Luxembourg to the UK, setting up a new holding company which will pay UK tax on the royalties the company receives outside the US