HMRC has revised the tax calculation summary notes (2017) to help individuals calculate the best way to use their personal tax allowance, including advice on accounting for dividends and residential property income under new rules

Manchester United manager José Mourinho is the latest football star to be accused of tax fraud, relating to his time as head coach at Real Madrid

Nearly two thirds of foreign multinational companies reported zero taxable profits in the UK between 2000 and 2011, according to research conducted by Oxford University’s Saïd Business School, reports Calum Fuller

In part two of our series on pensions, Kay Ingram, director of public policy at LEBC examines the lifetime allowance and the taxation of pension benefits at the point of and during retirement

With a final decision on the Rangers case still pending from the Supreme Court, an address by the Rt Hon Lord Drummond Young in February still has resonance for the tax profession. Mark Cawthron CTA LLB, specialist tax writer at Wolters Kluwer, went along to hear the arguments on redirection of income and the Ramsay principle in light of the Murray Group EBT case

The Indian tax authority has issued an order for US$104m (£81.2m) that was due to be handed over to Cairn Energy to be paid straight to the Indian government, in the latest twist in a long-running tax dispute between the parties, reports Kevin Reed

Taxpayers using the HMRC worldwide disclosure facility will be allowed an additional 90 days to make a disclosure in particularly complex cases where tax is unpaid, the tax authority has confirmed

The Charity Commission has used new powers to disqualify Mountstar, sole trustee of the Cup Trust, which was used in a £46m tax avoidance scheme, and is also considering regulatory action against the directors of the company which is registered in the British Virgin Islands

The Canadian tax authorities have revealed they are collaborating with the UK on an ongoing international investigation into an alleged so-called ‘carousel’ tax fraud scheme which put over $50m (£30m) of tax at risk

In HMRC's ever growing arsenal of anti-avoidance measures, the targeted anti avoidance rule (TAAR) can only apply if the taxpayer is liquidating and not selling their business, explains Pete Miller, director of The Miller Partnership, but advisers and businesses need to make sure they understand the potential tax liability of capital distributions

Prosecutors in Spain have filed a lawsuit against Portuguese Real Madrid player, Cristiano Ronaldo, for an alleged €14.7m (£12.5m) tax fraud between 2011 and 2014

Plans to start quarterly reporting under Making Tax Digital could come up against stiff opposition under the new Conservative minority government, as the reshuffle sees top jobs at the Treasury changing hands and a hollowing out of expertise on the intricacies of HMRC's tax digitisation plans, reports Sara White