International tax

Tax / Framework for UK/EU double taxation dispute resolution

HMRC has outlined proposals for new regulations designed to provide a more efficient framework for the resolution of double taxation disputes arising between the UK and other member states post-Brexit

Tax / Digital services tax will be temporary

The Chancellor has given the April digital services tax for multinationals the go ahead at the World Economic Forum, but only a short-term basis

Tax / Tax transparency essential to tackle $600bn avoidance bill

Businesses need to provide more transparent reporting on tax to give shareholders and the public a better understanding of their tax policy and wider contribution to society

Tax / Non-doms invest record £1bn using tax break

Non-domiciled individuals are putting record amounts into a government tax break designed to encourage investment in UK businesses

Tax / Rules on cross-border tax disclosure under DAC 6 refined

The government has published legislation requiring taxpayers and their advisers to disclose details of certain cross-border arrangements to HMRC as part of moves to crack down on tax avoidance, but has watered down the original penalty regime

Tax / Sussex split creates Royal tax headache

The Duke and Duchess of Sussex’s shock decision to break with tradition, spend more time abroad and seek to pursue separate financial arrangements from other senior members of the Royal family looks set to raise a number of complex trans-Atlantic tax issues

Tax / HMRC penalties hit £816m for late payment

Fines issued by HMRC have surged in value by nearly a third in the past three years, rising significantly faster than the amount of tax collected

Tax / Getting tax out of taxi apps?

The rise of the digital economy is changing the traditional VAT collection landscape with HMRC struggling to extricate tax as providers argue they are providing app services to third parties and many are based offshore. Sean Glancy, indirect taxes partner at UHY Hacker Young, examines the VAT issues

Tax / Tax changes to look out for in Budget 2020

Stephen Relf CTA FCA, lead tax writer at Croner-i, casts his expert eye over likely changes to the rules, rates and allowances for taxes for the March Budget

Tax / Google to repatriate intellectual property tax status to US

Google owner Alphabet has signalled it intends to amend its international tax strategy, in line with the OECD’s proposals to require that profits are taxed in the locations where they are created

Tax / EU signals support for OECD digital tax

MEPs have pulled back on plans to introduce an EU digital tax as member states fail to reach agreement

Tax / EU votes for change to cross-border VAT rules

MEPs have voted to make it mandatory for payment service providers to collect cross-border e-commerce payment to crack down on VAT fraud

Tax / Shell pays zero UK corporate income tax

Anglo Dutch giant Royal Dutch Shell paid no corporate income tax in the UK in 2018 but claimed nearly £90m in tax reliefs

Tax / Q&A: zero VAT rating on direct and indirect exports

In our regular Q&A series from Croner Taxwise, Sally Atkins examines whether an export invoiced to a charity can zero-rate the sale under export rules

Tax / HSBC Swiss bank to pay $192m over US tax evasion

HSBC’s private Swiss bank is to pay $192.35m to settle charges brought by the US authorities that it conspired with US taxpayers to evade taxes over a period of ten years