- Autumn Budget 2018 delayed
- OECD’s areas of focus for work on taxation
- House of Lords calls for evidence on expanding HMRC powers
- FTT skeleton arguments available to third parties with a legitimate interest
Trust, estates and IHT
- Trust and Estate tax return – interest distributions paid without tax deduction
- HMRC publishes no deal Brexit advice
- FTT finds a supply of books is separate from the supply of tuition
- Proposed changes to supplies of digital services
- VAT treatment of residential domestic service charges
- Belated Notification – Reason to reject?
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.