An overhaul of the rules on taxation of termination payments has directly affected the tax treatment of payments in lieu of notice (PILONs) and foreign service relief (FSR), creating complicated questions for businesses when applying them to redundancy situations. Tim Stovold, head of tax at Kingston Smith, explains 

HMRC saw a 62% rise in disputed tax collected through the use of mediation last year, collecting £40.8m, up from £25.2m in 2016/17, according to analysis by RPC

Fashion group N Brown, which owns the Simply Be and JD Williams brands, faces paying up to £9m in additional VAT from 2020, after the company was told by a First Tier Tribunal (FTT) it is likely to lose its long-running dispute with HMRC

Mark Cawthron LLB CTA, tax specialist at Croner-i, examines the developments in the OECD’s framework package on base erosion and profit shifting (BEPS) over the 12 months to June 2018 and the progress that has been made in the UK's approach to the 'digital challenge'

In our regular Q&A series from Croner Taxwise, we consider whether VAT can be reclaimed when a company sub-lets a property to a non-VAT registered business bearing in mid the relevant anti-avoidance rules under VAT 1994

Jason Collins, partner, and Penny Simmons, senior practice development lawyer at Pinsent Masons, look at what companies are doing to prevent tax evasion and what more can be done

Tim Rossow CPA, principal at Rehmann, discusses the incoming changes to US matrimonial tax, under which where you get married, where you live and where you might get divorced is going to make a big difference

Research by tax specialist Catax indicates that one quarter of businesses are unaware that they are eligible to claim tax relief under the Patent Box scheme, which provides corporation tax relief to innovators

The court of appeal has ruled that cash machines located both inside and outside stores should not be assessed for additional business rates on top of normal rates

Lord Forsyth has written to the Chancellor on the subject of the changes to offshore time limits, expressing misgivings about the lack of consultation at early stages and the impact it will have on honest taxpayers

HMRC research has found that the main reason individuals set up trusts is to reduce their inheritance tax (IHT) liability through the use of the nil rate band although tax advisers disagree stating that trusts are not set up primarily for tax reasons

Our essential snapshot of the key measures announced in Budget 2018, Spring Statement 2018 and Autumn Budget 2017, including digital services tax, SDLT first time buyers relief extension, amendments to diverted profits tax, off payroll working rules in the private sector reformed