Weekly Tax Update 19 February 2019

The latest tax update and VAT round up for the week.

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Geoff Everett, Andrew Wilkes
Published: 19 Feb 2019 Updated: 24 Mar 2023

In this weeks update:


  • House of Commons responds to the Budget

Private client

  • Expectation of permission to pay CGT by instalments is not a reasonable excuse
  • Late appeal allowed for tax fraud case
  • Reliance on an accountant held to be a reasonable excuse

Trusts, estates and IHT

  • FTT finds funds were held on bare trust for family members

PAYE and employment

  • FTT rules carelessness is only possible if tax returns are proved erroneous
  • HMRC clarifies settlement terms for disguised remuneration liabilities

Business tax

  • HMRC opens consultation on SDLT surcharge on non-UK residents
  • Group relief unavailable after the appointment of a receiver
  • Derelict property found to be non-residential for SDLT


  • Changes to supplies of electronic services to Russian customers

And finally

  • All at it

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.