Weekly tax update 25 April 2018

In this week's tax update:

General

• HMRC’s agent update 65
• RSA call for flat rate of tax relief on pension contributions

Private client

• Pre-population of data in self-assessment tax returns
• FTT finds enquiry cannot be raised into voluntary return

Trust, estates and IHT

• Estate administration – new policy
• Personal representatives ‘stand in shoes’ of deceased taxpayer

PAYE and employment

• Reform to workplace charging tax exemptions

Business tax

• FTT finds that higher rate of SDLT applies
• OTS publishes a paper on taxing the life cycle of businesses

VAT

• Triangulation simplification
• Could further education provided by a non-eligible body be VAT exempt?

And finally

• Being particular

DISCLAIMER
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.