In this week's tax update
Finance (No.3) Bill 2018
House of Commons reports on HMRC performance
Trusts, estates and IHT
- Probate fees
- Trust consultation
- Gift to political parties – availability of IHT exemption
PAYE and employment
- GAAR Advisory Panels on Disguised remuneration and loans
- Consultation opens on the Digital Services Tax
- Consultation opens on Stamp Duty and Stamp Duty Reserve Tax proposals
- Controlled Foreign Companies policy paper released
- CA upholds FTT decision to deny capital allowances claim
- FTT finds that a ‘gift’ is actually a payment for shares
Tax publications and webinars
- What’s in a name?
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.