New rules on tax reliefs for local sports clubs are now so complex to interpret and administer that fewer clubs will want to take up the tax breaks, which is the reverse of HMRC’s intentions when it began a review of the eligibility requirements for Community Amateur Sports Clubs (CASCs)

The OECD has released a discussion draft of proposed modifications to Chapter VII of the transfer pricing guidelines relating to low value-adding intra-group services, for comment by 14 January 2015

The Organisation for Economic Co-operation and Development (OECD) has released a discussion draft on how to prevent the artificial avoidance of permanent establishment (PE) status for comment by 9 January 2015

The Law Society has criticised the latest HMRC consultation on creating a new criminal offence for offshore tax evasion, warning that the UK's complex tax code - spanning more than 30,000 pages - could give rise to breaches of the principle of a right to a fair trial

The European Commission (EC) has published a paper presenting its first ideas on how to redesign the VAT system to ensure a simpler, more effective and more fraud-proof VAT system tailored to the Single Market in the EU

The Treasury has set out a timetable for publication of draft legislation and consultations after the Autumn Statement on 3 December

HMRC has published a consultation document on the effect of withdrawing three of their extra-statutory concessions (ESCs), two on income tax and one on capital gains tax (CGT), for comment by 8 January 2015

The threat of a criminal offence for offshore tax evasion raises the stakes for anyone not taking advantage of one of the many HMRC settlement disclosures on offer, says Sara White

The Association of Taxation Technicians (ATT) has criticised HMRC’s proposal to relax the timeframe in which a revised PAYE code must be issued to employees saying it is illogical and will have an adverse impact on employees, pensioners with PAYE income and employers, and will lead to more red tape and confusion