- HMRC’s updates to penalties regime
- Treasury reported to have influenced HMRC’s treatment of Amazon
- Were corporate bonds with a provision for conversion into euros QCBs?
- Business Asset Taper Relief rates not available through lack of employment
- CA confirms HMRC’s application to strike out appeals against closure notices
- Payment of son’s ‘wages’ not deductible
Trust, estates and IHT
- Treasury comments on Trusts Register
PAYE and employment
- UT agrees that the taxpayers were all managed service companies
- EU removes eight jurisdictions from tax havens blacklist
- Apportioning profits in an alternative way was just and reasonable
- AG opinion on claiming cross border loss relief
- Only one VAT rate for a single supply
- Default surcharge – reasonable excuse
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.