- HMRC late payment interest rate rises but no change to repayment interest
- HMRC’s quarterly performance update released
- Tax Update
- FTT finds for the taxpayer in latest NRCGT return penalty cases
- Problems with the interaction between Self-Assessment and dynamic coding
- The ICAEW clarifies the filing obligations for the Making Tax Digital income tax pilot
PAYE and employment
- ICAEW responds to HMRC’s proposals for short-term business visitor requirements
- Updated guidance on Land and Buildings Transaction Tax
- VAT on catering and food procurement services
- Withdrawal of the VAT Agreement with the Brewers' Society
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.