General
- Tax update and the Spring Bank Holiday
Private client
- HMRC fails to demonstrate a discovery
- HMRC comments on IHT on overseas property Q&As
Trusts, estates and IHT
- IHT annual receipts increased by over 3% in 2018/19
- HMRC publishes report on lifetime gifting
PAYE and employment
- HMRC issues two Spotlights on tax avoidance schemes
Business tax
- SDLT Manual to be updated following anti-avoidance case
- Scottish UT rules on the effect of a procedural error on penalties
- Office of Tax Simplification reports on tax for small businesses
VAT
- FTT clarifies definitions in DIY Builders Scheme case
- Storage company found to be making supplies of insurance
And finally
- Clean cup, move down!
