The Canadian government is consulting on proposals to tax cannabis products, saying its current approach to the drug is not working and it is committed to legalising, regulating and restricting access to cannabis to keep it out of the hands of children, and profits out of the hands of criminals

Lindsay Buckenham, tax director and Ben Moseley, partner at Deloitte, seek to demystify the biggest change to the UK’s corporation tax loss relief rules in a generation

In a blow to one of the largest operators in the gig economy, Uber has lost its appeal to overturn last year’s Employment Tribunal decision that its drivers should be paid the national minimum wage and holiday pay, which could result in a hike in NICs payments for the company

HMRC has confirmed that worldwide subsistence rates for expenses claims for employees travelling outside the UK will not be increased to account for post Brexit currency depreciation or inflation

In the run up to January’s online self assessment tax return deadline, the Low Incomes Tax Reform Group (LITRG) is warning of the risk that HMRC will issue any repayments due to last used debit or credit card, rather than the bank payment instructions entered on the forms

HMRC has bowed to pressure from agents and stakeholders and has announced a further extension to the deadline for new trusts to register on its online trust registration service (TRS), designed to replace the 41G paper form which was withdrawn at the end of April 2017

With the furore over the release of the Paradise Papers highlighting the widespread use of aggressive tax avoidance, Susan Rosser, partner and Gemma Rochelle, senior associate, litigation dispute resolution at Mayer Brown International LLP examine the risks of discretionary trusts in light of the long-running Pugachev litigation

Robert Marchant, partner at Crowe Clark Whitehill, considers how the outcome of the Littlewoods case will affect outstanding compound interest VAT reclaims, which are estimated to total as much as £17bn

Tech giant Apple’s tax arrangements are in the spotlight once more, as leaked documents from the Paradise Papers outline how the company sought to locate a new low tax jurisdiction after the EU brought pressure on Ireland to end a so-called ‘sweetheart deal’, while the EU is set to re-examine the Irish arrangements

Two investors in a film production company have lost their claims for some £1.3m of share loss relief after lengthy analysis at a First Tier Tribunal (FTT), in a further success for HMRC against tax avoidance schemes where there is no clear evidence of a trade being carried out

HMRC has published guidance on recognising disguised remuneration tax avoidance schemes and explaining how individuals can settle their tax affairs with HMRC, ahead of the introduction of a new loan charge

The landmark Jimenez ruling, handed down on 20 October 2017, has clarified once-and-for-all that the degree to which HMRC can investigate the tax affairs of overseas individuals is much reduced, says Steve Thomas, solicitor at Excello law and representative of the appellant