Revenue Scotland has overturned its original stance on the use of partial charities relief for Scottish land and buildings transaction tax (LBTT), the equivalent to UK stamp duty, in cases where a charity is one of a number of buyers who are or will become common owners

Ingenious has won its latest case against HMRC after the Supreme Court ruled that previous HMRC chief and permanent secretary, Dave Harnett, unlawfully disclosed confidential information to two journalists 

As HMRC sifts through its first tranche of automatically exchanged financial data under  the UK Foreign Account Tax Compliance Act  (UK FATCA), Gary Gardner, tax investigations partner at Blick Rothenberg examines its impact

HMRC has issued updated guidance on its disclosure of tax avoidance schemes (DOTAS) regulations, to reflect the introduction earlier this year of amendments to the scope of the hallmark regime and the creation of a new hallmark relating to financial products

The government is to go ahead with plans for the introduction of a criminal offence for corporations and partnerships who fail to put in place reasonable procedures to prevent their staff from criminally facilitating tax evasion

Social media giant Facebook could have to pay up to $5bn (£4.1bn) in additional taxes as a result of an Internal Revenue Service (IRS) investigation challenging the way in which it accounted for the transfer of assets to its Irish subsidiary, and describing the approach taken by auditors EY to valuing those assets as ‘problematic’

The UK’s decision to implement a 15% point of consumption tax (POCT) on offshore-based gambling operators supplying remote services to the UK is to be examined by the Court of Justice for the European Union (CJEU), following last year’s successful legal challenge by the Gibraltar Betting and Gaming Association (GBGA) in the High Court

As the government begins the process of forming its roadmap to Brexit, RSM senior tax partner George Bull looks at what form the tax system will take on post-Brexit

Ireland’s finance minister, Michael Noonan, has claimed that the appeal on the European Commission’s decision to recover £11bn in taxes from Apple could take up to four years but has strong advice that Ireland could win

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 government is set to consult on plans to extend the scope of the criminal offence of a corporation ‘failing to prevent’ offending beyond bribery to include other economic crimes, such as money laundering, false accounting and fraud, saying it wants to ensure senior management takes responsibility for any financial wrongdoing which is uncovered

A group of investors in Ingenious Media's film and game investment partnerships is taking legal action against the company and banks including UBS and Coutts, after the latest First Tier Tribunal (FTT) ruling branded elements of the scheme as tax avoidance, reports Pat Sweet