Margaret Hodge MP has criticised professional advisers who accuse MPs of not understanding tax, pointing out it is in fact the profession that advises the Treasury on writing the tax code

The European Court of Justice (ECJ) has rejected a challenge by the European Commission that UK legislation on the tax relief available for losses incurred by foreign-based subsidiaries of UK companies unfairly limited the possibility of claiming cross-border group relief

Our monthly roundup of significant tax cases from Donaldson losing the argument at Upper Tribunal over late filing penalties, qualifying trading company test not satisfied in Branagan, LZW fined over SDLT avoidance scheme, devolving tax powers to Northern Ireland and structural weaknesses at Office for Tax Simplification hamper progress on tax reform

As France is set to abolish its 75% tax rate for top earners, Didier Hémion, partner and director at Paris-based Primexis, considers whether the changes to the tax landscape will stimulate foreign investment

The EU has released more details about its investigation into tax deals between the Luxembourg authorities and Amazon, and claims that the transfer pricing arrangements agreed with the internet giant more than ten years ago amount to state aid

The proposed reduction in Northern Ireland corporation tax will force a rethink in Scotland where plans for more devolved taxes exclude CT, says Martin Bell, tax partner at BDO LLP’s Scottish offices