International tax

Tax / EU tax information exchanges fail to reach potential

Gaps in the exchange of tax data in the EU may encourage tax avoidance and evasion, according to a report from the European Court of Auditors (ECA)

Tax / Q&A: top five Brexit questions from our VAT helpline

In our regular Q&A series, Croner Taxwise, VAT advice consultant, Sally Atkins, explores the most answered Brexit questions from the VAT advice helpline, covering tax on sales, B2C services and more

Tax / EU tax haven list ‘ineffective’

The European Parliament has called the current EU list of tax havens ‘confusing and ineffective’, claiming it is not catching the worst offenders and should apply more stringent assessments

Tax / Q&A: freight transport changes

In our regular Q&A series, Croner Taxwise, VAT adviser, Arti Sonpal, explores changes to the VAT liability of supplies following the end of the Brexit transition period

Tax / Tax systems that attract the rich

In recent weeks there has been much commentary related to how taxes will need to rise to pay for the cost of borrowing arising as a result of the pandemic. Rachel de Souza, tax partner at RSM, assesses the options

Tax / DAC 6 to be replaced by OECD rules

There are to be changes to the way UK intermediaries report cross border tax arrangements post-Brexit, with the EU DAC directive set to be replaced by OECD rules later this year

Tax / Q&A: VAT changes to B2C professional services

In our regular Q&A series, Croner Taxwise, VAT adviser, Priyesh Mistry, explores whether accountants continue to charge UK VAT on tax returns for individuals living in the EU, or if they become the same as the work for non-EU clients

Tax / Q&A: VAT implications of the Northern Ireland protocol

In our regular Q&A series, Croner Taxwise, VAT advice consultant, Sally Atkins, clarifies the post-Brexit VAT rules for clients based in Northern Ireland who both supply goods to and buy from mainland UK and the Republic of Ireland

Tax / Tax updates 2020 part 2: business

In a round-up of the major business tax stories of the year, we look at non-coronavirus tax news, including SME R&D tax relief cap, IR35 reporting delay, Making Tax Digital (MTD) timetable for corporation tax, carbon emissions review and digital services tax

Tax / £13.8bn at risk in FTSE 100 tax disputes

FTSE 100 companies face having to pay out £13.8bn as a result of tax disputes with tax authorities globally, according to research by Thomson Reuters

Tax / Government lays out post-Brexit NI VAT and duty details

The government has introduced legislation to Parliament providing clarity for how customs, VAT, and excise duty will be dealt with in Northern Ireland after the end of the Brexit transition period

Tax / HMRC eases deadlines for non-EU VAT refund claims

HMRC has published details of the actions it is taking to enable overseas (not established in the EU) businesses to claim VAT refunds in cases where the necessary paperwork has been delayed because of Covid-19 restrictions

Tax / OECD tax revenues fall for the first time in a decade

Tax revenues fell across the OECD for the first time in ten years during 2019, with a much larger decrease expected in as Covid-19 drives down economic activity and consumption tax take

Tax / Global tax evasion put at $427bn a year

Countries are losing a total of over $427bn (£319bn) in tax each year to international corporate tax abuse and private tax evasion, according to analysis from campaigning group the Tax Justice Network

Tax / Q&A: changes to the rules for movement of goods

In our regular Q&A series, Croner Taxwise, VAT adviser, Tony Chamberlain, explains how the impending changes to the rules concerning movement of goods across the EU will affect UK businesses