In the second part of our series on the changes in the US tax system, Donald Doran discusses the complex changes to the country’s earnings repatriation regime

Bill Dodwell, partner and head of tax policy at Deloitte, looks at tax treaties in the OECD’s efforts to curb international tax avoidance and arbitrage

The UK’s exit from the EU should be the trigger for a first-principles discussion of tax policy making, encouraging a much broader debate about how or whether the tax system can meet society’s needs, according to a report from think tank Common Vision (CoVi), which has been backed by CIOT

Taxpayers who know or suspect that they have unpaid tax relating to overseas assets, income or activities need to act before the deadline of 30 September 2018 to avoid incurring much higher penalties for non-compliance

In a bid to curb the use of related party transactions to increase the base costs of intangible fixed assets, the government has introduced measures to change the tax treatment and plans further consultation on intangibles rules in relation to intellectual property. Paul Davies, tax specialist writer at Croner-i, reviews recent developments

Croner Taxwise tax consultant David Woolley answers questions about complex tax issues. This week he considers tax compliance issues relating to the sale of partnership assets when a partner decides to leave the partnership

The OECD has launched a consultation on the potential misuse of residence by investment (RBI) schemes to circumvent the common reporting standard (CRS), after collecting information to suggest the practice is becoming more prevalent

Charles Randell, who is the incoming chair of the Financial Conduct Authority (FCA), has admitted ‘an error of judgement’ which saw the former magic circle lawyer and government adviser end up paying £114,000 to HMRC after investing in a controversial tax avoidance scheme

More than two thirds of Scottish income taxpayers will pay less tax in the new tax year on their current income, although top earners will face higher tax bills and an intermediate rate will increase tax rates by 1% for those earning over £24,000 as the Scottish parliament plans to vote through a series of progressive tax measures

After the Scottish government used its devolved tax powers for the first time in its recent Budget to change tax bands and create a new mid earner rate of 21%, Elaine McInroy, partner at Saffrey Champness, explains the impact of the changes on income tax rates for Scottish taxpayers from April 2018

The average UK small business spends £5,000 and three working weeks every year on tax compliance, according to research from the Federation of Small Businesses (FSB), which is calling for the system to be simplified

HMRC’s investigations into the content of the leaked Panama Papers are expected to generate additional tax of £100m from recalcitrant tax avoiders