HMRC has issued a briefing on the recent Court of Justice of the European Union (CJEU) judgment concerning the impact of the VAT grouping rules on international groups which confirms no changes to UK grouping provisions are required, but indicates there may be changes to UK VAT accounting in some circumstances

Danny Alexander, chief secretary to the Treasury, has confirmed the draft legislation giving Scotland new powers over tax and spending will be a priority for any new government following the general election as the draft legislation on further tax devolution for Scotland is released

The proposed reduction in Northern Ireland corporation tax will force a rethink in Scotland where plans for more devolved taxes exclude CT, says Martin Bell, tax partner at BDO LLP’s Scottish offices

Living in fear of a visit from the taxman? Tessa Lorimer, special counsel, tax disputes and investigations practice at Withers LLP, considers how HMRC plans a dawn raid and how to mitigate the damage if your business is unlucky enough to be targeted

It is fair to say that the removal of entrepreneurs’ relief (ER) on business incorporations was the ‘surprise’ rabbit out of the Chancellor, George Osborne’s hat in last month’s Autumn Statement, says Peter Rayney FCA, CTA

The latest VAT guidance for businesses who make cross-border supplies of digital services to consumers in other EU member states has been published by HMRC