Weekly tax update 19 June 2018

  • Written By: Geoff Everett, Andrew Wilkes
  • Published: Tue, 19 Jun 2018 12:31 GMT

In this week's tax update:


  • Draft legislation for Finance (No.3) Bill
  • HMRC director general appointment
  • G7 summit
  • CFE opinion statement
  • CIOT responds to Treasury sub-committee inquiry on tax avoidance and evasion
  • UK/Uzbekistan double tax treaty

Trust, estates and IHT

  • AAT responds to OTS call for evidence on IHT

PAYE and employment

  • SC agrees that operative was worker for employment purposes

Business tax

  • Exercise of HMRC discretion reviewed by SC
  • Project Blue - SC sees real world


  • AG suggests contract termination payments are taxable consideration for a supply
  • Negotiating discounts for third parties is a taxable supply

By necessity, this briefing can only provide a short overview and it is essential to seek professional advice before applying the contents of this article. This briefing does not constitute advice nor a recommendation relating to the acquisition or disposal of investments. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this publication. Details correct at time of writing.

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