- HMRC extends Requirement To Correct (RTC) deadline
- UK and four other countries launch J5 to tackle international tax crime
- Public accounts committee raising concerns about HMRC
- HMRC’s new ‘offshore, corporate and wealthy’ unit
- Discovery assessments
- Recovery of tax repayments
- 2016/17 paper tax return processing backlog
Trust, estates and IHT
- Woodlands – the tax reliefs available
- Hard-to-value intangibles and the transactional profit split method
- Large businesses: requirement to publish tax strategies
- HMRC sets out its views on ‘residential property’ for SDLT
- Recent EIS and VCT amendments receive State Aid approval
- EU anti-tax avoidance directive
- Treatment of vouchers: draft legislation to come into force on 1 January 2019
- Are goods containing precious metals and stones second-hand goods or scrap?
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.