In the face of complaints about the MOSS digital VAT system, particularly from small and micro businesses, the European Commission has launched a public consultation to identify ways to simplify the VAT payments on cross-border e-commerce transactions in the EU, less than a year after introducing a new regime governing digital transactions which it acknowledges has caused difficulties

The Treasury has launched a major review of business energy taxes, following an announcement at the Summer Budget to simplify and improve them, and is seeking feedback on a number of proposals to reform business energy efficiency tax and policy

With widespread abuse of IR35 tax rules, Mark Groom, vice chair, employment taxes technical committee of CIOT, and Deloitte partner, considers how proposed reforms to the tax system will hit personal service companies

Calls are made regularly to merge tax and national insurance contributions (NICs), and once again, the issue is back on the agenda as the Office of Tax Simplification is charged with a new remit to review possible merger options. Sarah Bradford ACA CTA considers the pros and cons

As the deadlines approach for a host of HMRC and Treasury consultations launched after the Summer Budget 2015, we give a quick overview of the current batch including new data gathering powers for HMRC, offshore tax evasion, benefits in kind and business expenses, and a technical review of DOTAS rules capturing IHT

As England emerge victorious in the Ashes series, the ATT has issued a warning about planned changes to the rules regarding income from sporting testimonials and benefits matches, which the association says could disadvantage sportspeople whose careers have been prematurely cut short as a result of injury or ill health