A hedge fund manager who said he was involved in the buying and selling of film rights and the financing of Hollywood blockbusters through a scheme known as Goldcrest is contesting a tax tribunal decision supporting HMRC’s view that this was an attempt to avoid payment of around £8m in tax, rather than a genuine commercial activity

The recent ruling on Starbucks and its Dutch tax agreements raises concerns about the power of the European Commission and the validity of advance pricing agreements, says Heather Self, partner at Pinsent Masons LLP

With the tax profession under fire from government and corporations being criticised for their approach to tax planning, Rob Whiteman, chief executive of CIPFA, says that advisers need to clean up their act and take some responsibility

The UK tax relief environment for research and development is set to change as a result of OECD pressure to tighten up the rules, which means the Treasury now plans to withdraw the Patent Box relief, says Paul Daly, tax partner at BDO. Here he outlines the next steps