Weekly Tax Update 26 March 2019

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

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Geoff Everett, Andrew Wilkes
Published: 27 Mar 2019 Updated: 31 Jan 2023


  • Scottish Government consults on devolved taxes policy

Private client

  • HMRC comment on mixed fund cleansing Q&As

PAYE and employment

  • Television star held to be a brand and self-employed
  • CA upholds decision on Managed Service Companies
  • Taxpayer wins the right to appeal CGT assessments and penalties
  • HMRC tightens criteria for tax-advantaged share schemes
  • FTT upholds car benefit assessment

Business tax

  • Changes to withholding tax on UK withdrawal from the EU without a deal
  • CJEU clarifies the meaning of ‘beneficial ownership’


  • SC rules on VAT exemption for universities

Tax publications and webinars

  • Briefing Notes published

And finally

  • A question of taste

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.