In this week's tax update:
- United Nations (UN) updates its model double taxation convention
- 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
- 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
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.