IN BRIEF

A review of non-domestic rates in Scotland makes a number of recommendations, including the introduction of a GAAR to counter avoidance. 

State aid is a continuing and growing problem in the European tax world, writes Tim Wach (Taxand). Of particular concern is the growing impact of the application of European state aid prescriptions by the European Commission on seemingly ordinary tax matters.

A recent tribunal decision provides helpful insight on the ‘wholly or mainly of making or holding investments’ test.

A recent CJEU judgment provides guidance on the rights of shareholders affected by the UK’s FID regime.

After more than a year since the release of the House Tax Reform Blueprint, President Trump and the 'big six' tax negotiators have released a framework for drafting tax legislation in Congress, report Baker Potts.

After a three year gap, HMRC has restarted publishing statistics on transfer pricing enquiries and adjustments, and related issues. This year, data on the DPT has been added. The headline figure is a 90% jump in transfer pricing adjustments over...

The transactions in land rules were replaced and extended in FA 2016 (which took effect for disposals of land on or after 5 July 2016). There has been some commentary on the new rules and their slightly controversial application in certain sectors...

Following the publication in draft last October of HMRC’s guidance on the new corporate criminal offence of failing to prevent the facilitation of tax evasion, the final version has now been published (see bit.ly/1SPtfni). A number of sections have...

Advocate General (AG) Bobek has issued his opinion in Avon Cosmetics (Case C-305/16, reported in Tax Journal, 14 September 2017), a UK case concerning the application of a derogation to the usual rule whereby the value of the supply is the sale...

HMRC will need corporates’ help if it is ever going to reduce tax fraud and close the tax gap, writes David Sleight (Kingsley Napley).