Amazon, the online retailer facing ongoing criticism for its complex tax arrangements and use of Luxembourg as its primary European tax jurisdiction, is to change its global tax reporting in Europe 

Ever since Marks & Spencer launched its landmark claim for UK tax relief for its foreign losses, it’s been fair to say that HMRC has fought the claim tooth and nail, says Bill Dodwell, head of tax policy and partner at Deloitte LLP

US fast-food chain McDonald's could face an EU investigation into its tax affairs, after competition commissioner Margrethe Vestager  announced she is looking into allegations the multinational avoided paying €1bn (£740m) in corporate taxes between 2009 and 2013

Our roundup of the latest tax news and cases including loss relief for LLP member in Hamilton case, tax relief on R&D payments, four-year time limit not applicable to self assessment in Higgs, HMRC non-resident landlord scheme guidance, Revenue Scotland goes live for LBTT collections, 2015-16 tax rate changes. Sharon Khin reports

HMRC has issued the revised guidance on the directors’ loan accounts toolkit for 2014-15 company tax returns, highlighting common errors and areas of risk including personal expenses and benefits, plus an updated checklist

In the run-up to the general election on 7 May, Accountancy reviews the key tax measures announced by the political parties in their manifestos and in public speeches in the run-up to this year's election and their impact on business. Jaimie Kaffash talks to leading tax advisers about their tax wish list and realistic expectations