Sophie Brookes, partner and professional support lawyer at Gateley plc, outlines the two new corporate tax evasion offences forming part of the Criminal Finances Act 2017, which make organisations liable for failing to prevent employees or agents from facilitating tax evasion

HMRC has won a landmark Alchemy case against a tax avoidance scheme promoter who failed to meet the Disclosure of Tax Avoidance Scheme (DOTAS) rules in a tribunal ruling that could lead to the recovery of £110m

The Criminal Finances Act 2017 has a wide reach and the potential to net any accountant and tax adviser, warns David Sleight, partner at law firm Kingsley Napley 

The diverted profits tax may have raised £281m in tax revenue in the first full year of operation, but it is proving a challenge for companies. Ian Hyde, tax partner at Pinsent Masons considers the interaction of DPT with advance pricing arrangements (APAs)

The Court of Justice of the European Union (CJEU) has found in favour of Mercedes-Benz Financial Services UK Ltd (MBFS) in a case concerning the VAT treatment of a specific type of car leasing agreement, in a decision which is likely to have significant ramifications for the automotive finance sector

As requirements for businesses with a turnover above £200m and/or a balance sheet total over £2bn in their previous financial year to publish their tax strategies loom, Pinsent Masons partner Catherine Robins outlines the key issues to consider

The Criminal Finances Act 2017 has come into effect as part of tougher government action on corporate fraud, with the introduction of two new criminal offences which mean corporations and partnership are now criminally liable when they fail to prevent their employees, agents, or others who provide services on their behalf from criminally facilitating tax evasion

Solicitors providing tax planning services could face greater scrutiny from the Solicitors Regulatory Authority (SRA) and HMRC as government begins to clamp down on aggressive tax avoidance schemes

Menzies tax manager Natasha Spicer and tax director Lucy Mangan consider the impact of changes to the tax regime for corporate losses with the introduction of rules to curb corporate use of interest deductibility

The government is giving HMRC new powers to refuse to register and to de-register master trust pension schemes and schemes for dormant companies which are not authorised by The Pensions Regulator in a bid to curb pension scams

HMRC has had a complaint upheld by the Advertising Standards Authority (ASA) over misleading income trust advertising by tax and wealth advisers Knight Wolffe, including the use of HMRC's logo, which it says sets a precedent for other tax avoidance scheme advertisers

The latest draft Finance Bill sets out the framework for VAT reporting under Making Tax Digital, confirming that the rules will not be in place before April 2019 while those who fall below the VAT threshold, currently £85,000, will not have to digitally report