Weekly tax update 23 January 2018

The latest tax update and VAT round up for this week

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Geoff Everett, Andrew Wilkes
Published: 23 Jan 2018 Updated: 31 Jan 2023


  • Serial tax avoidance - HMRC technical guidance
  • Comments on OECD consultation on mandatory disclosure rules
  • EU propose removing eight countries from tax haven blacklist

Private client

  • FTT find that discovery assessments raised by HMRC were not valid

PAYE and employment

  • Restricted securities using forfeitable planning loan notes fails at UT
  • Tax guidance on electric car charging provided to employers and employees

Business tax

  • OECD has published an update on the BEPS Inclusive Framework
  • Simplified arrangements for group relief
  • Land and Buildings Transaction Tax (LBTT) technical bulletin


  • Vouchers issued through crowdfunding project 5
  • Affiliation fees for sports clubs 6

And finally

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.