The government is consulting on draft legislation to introduce statutory powers to implement an EU directive on tax dispute resolution mechanisms to reduce double taxation risks across EU member states

Andy White, senior partner at CBW, examines whether the tax authority’s latest attempts to clampdown on tax avoidance through a curb on profit fragmentation are really necessary and, more importantly, how they could fundamentally infringe upon taxpayers’ rights

HMRC has opened a six-week technical consultation on draft secondary legislation for a VAT reverse charge on certain construction services, which is intended to remove the opportunity for fraudsters to charge VAT and then go missing before paying it over to the Exchequer

Government plans to extend offshore time limits for non-tax compliance to minimum 12 years have been met with strong opposition, says CIOT technical officer Margaret Curran CTA

The European Commission has issued the detailed technical amendments to overhaul the EU rules on VAT to cut down on fraud across the 28 member states, effective from 2021, which will affect business to business VAT compliance

Private sector companies are likely to be drawn into the IR35 off-payroll working rules as the goverment ramps up its plans to curb the use of personal service companies and launches a consultation on extending existing ‘off-payroll’ working rules into the private sector to address a claimed £1.2bn a year in lost tax take, reports Pat Sweet

MPs are set to review HMRC’s approach to conducting tax enquiries, resolving tax disputes and assessing tax liability to see if it HMRC inspectors are dealing with cases fairly and in an even-handed manner, with submissions requested by the end of this month

HMRC is consulting on ways to improve the tax and administrative treatment of short-term business visitors from overseas branches, with a view to reducing the administrative cost and burden, and making the UK a more attractive place to headquarter and do business

The Treasury has launched two consultations on changes to vehicle excise duty for vans and the reduced duty rate for red diesel, in the light of government initiatives to clamp down on pollution in urban areas

EU plans to introduce digital taxation on the revenues of multinational technology companies are likely to face strong resistance as it considers amending the definition of a permanent establishment (PE) to include the concept of ‘virtual PE’. Rozi Ellis, associate at Milestone International Tax, considers the proposals 

The OECD is seeking feedback on the scope of proposed revisions to its transfer pricing guidelines covering intra-group services and administrative processes which need updating to match the current global tax landscape

A roundup of current consultations from HMRC, including extension of offshore time limits, allowing entrepreneurs’ relief on gains made before dilution, VAT registration threshold