HMRC has extended the deadline for responses to its consultation on the taxation of trusts by a month, with feedback now welcomed up to 28 February

This month's consultations from HMRC include taxation of trusts, stamp taxes on shares, corporate capital loss restriction and digital services tax 

The Global Reporting Initiative (GRI), an independent organisation focused on sustainability reporting, is asking for feedback on its draft of the first global standard on tax and payment disclosures to governments within the next three months

HMRC has launched a three-month consultation looking at electronic sales suppression (ESS), whereby businesses or individuals use technology to artificially reduce their reported sales and corresponding tax liabilities

This month's consultations from HMRC include taxation of trusts, stamp taxes on shares, corporate capital loss restriction and digital services tax 

The extension of IR35 rules to private companies from April 2020 will shift responsibility from contractors and their personal service companies (PSCs) to the hirers. Andrew Brookes, head of employer solutions at Menzies LLP, explains the tax implications

In our monthly roundup of employment tax developments and Budget announcements, Jackie Hall, partner at RSM examines off-payroll working in the private sector, employee shares and entrepreneurs' relief, change to national insurance contributions (NICs) from 2020 and small company apprentice levy cut

HMRC has published a 12-week consultation reviewing the taxation of trusts to determine how its tax policy can be made more transparent as well as whether reform is needed to encourage uptake but discourage the abuse of non-resident trusts for tax avoidance purposes

Individuals applying for public sector licenses in sectors such as scrap metal and private hire vehicles will need to provide proof that they are correctly registered for tax when renewing their licenses

HMRC plans to extend the market value rule to tackle contrived arrangements when selling shares, announced at Budget 2018

The Treasury is going ahead with plans for a 2% tax on large online multinationals from 2020, including social media and search engine companies, to raise over £600m by 2022

HMRC and the Treasury have released detailed proposals for the partial reinstatement of relief for goodwill acquired in businesses with eligible intellectual property (IP) which will be included in Finance Bill 2018-19, alongside changes to the de-grouping charge rules which will be effective from 7 November 2018

The government is to press ahead with legislation in 2019/20 to allow HMRC to make directors and other persons involved in company tax avoidance, evasion or phoenixism jointly and severally liable for tax liabilities that arise from those activities where the company becomes insolvent, following a consultation on the issues

HMRC and the Treasury are to set up a formal industry working group to examine how to create a split payment model for VAT, in order to cut down on tax losses from cross-border e-commerce, after a consultation found the potential options under consideration were too complex and costly to implement

The government is planning to review the complicated process for amending tax returns to make it more transparent and easier for taxpayers to use, with a possible move to a single digital tax amendment service