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