HMRC has issued draft guidance outlining the technical application of the new 12.5% Northern Ireland rate of corporation tax, which is due to be introduced in April 2018

HMRC has confirmed it has started sticking handwritten Post-it notes on letters to tax avoiders in a bid to 'nudge' them into paying up, and has recorded a ‘very high’ response rate, as the department expands its use of a range of behavioural psychology tactics to encourage greater compliance

Plans to release a multilateral instrument to modify existing bilateral tax treaties and introduce an arbitration process for tax jurisdictions will be issued later this year by the OECD’s Base Erosion and Profit Shifting (BEPS) tax team, while 'sensitive' reform of permanent establishment rules is also set for consultation

The International Consortium of Investigative Journalists (ICIJ), which previously released the so-called ‘Panama Papers’ detailing offshore tax avoidance activity, has now published fresh information about offshore companies based in the Bahamas with the disclosure of 1.3m files

Nearly a year after release of the OECD Base Erosion and Profit Shifting (BEPS) anti tax avoidance action plan, which introduces changes to the treatment of interest deductibility and profit shifting, the majority of businesses have not changed their approach to tax compliance

Over a third of businesses have not heard of the apprenticeship levy due to be introduced next year, finds research by the British Chambers of Commerce (BCC), which says there needs to be more government communication about the apprenticeship funding reforms

Law firm, Bird & Bird, has entered into a cooperation agreement with transfer pricing firm, Questro International, allowing the firms to serve multinational clients and offer corresponding European transfer pricing services

The European Commission’s ruling that Apple benefitted from Irish state aid over its preferential tax arrangements raises questions of sovereignty, says RSM head of transfer pricing Ken Almand

Dominic Chappell, the former owner of BHS at the time of the retailer’s collapse, is said to owe more than £500,000 to HMRC which has begun legal proceedings against him

Non doms remain a target for the government despite plans to introduce a grace period for new registrants, says Ray McCann, partner, Joseph Hage Aaronson LLP

The European Commission has opened an in-depth investigation into Luxembourg's tax treatment of the French electric utility company GDF Suez (now known as Engie) amid concerns it may have been given an unfair advantage over other companies, in breach of EU state aid rules

The Treasury is consulting on how the government plans to transpose updated EU international anti-money laundering and counter-financing of terrorism (AML/CFT) regulations into UK law, saying it wants the rules to act as a deterrent without imposing too great a burden on business