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!
DISCLAIMER
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. 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 publication.
