HMRC has finalised its guidance on the new corporate criminal offence of failing to prevent the facilitation of tax evasion.
A commercial judicial review concerning the diverted profits tax clarifies the High Court’s power to grant permission to appeal, writes Ben Amunwa.
Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.
Laura Gowland (KPMG) provides an overview of the changes to simplify and modernise the VAT rules on e-commerce.