Weekly tax update 12 June 2018

The latest tax and VAT round up for this week.

Building 114267883
Geoff Everett, Andrew Wilkes
Published: 12 Jun 2018 Updated: 30 Jan 2023

In this week's tax update:


  • United Nations (UN) updates its model double taxation convention

Private client

  • Consultation on CGT payment window for residential property gains

Trust, estates and IHT

  • Trusts Registration Service (TRS)

PAYE and employment

  • FTT finds for the taxpayer in another IR35 case
  • Consultation on employment status

Business tax

  • Country-by-country reporting: OECD peer review
  • Welsh land transaction tax


  • Standard-rated supply of roof or reduced-rate energy saving materials?
  • Reverse charge for construction services

Tax publications

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.


This article was previously published on Smith & Williamson prior to the launch of Evelyn Partners.