Weekly Tax Update 26 March 2019
The latest tax update and VAT round up for the week.
- Scottish Government consults on devolved taxes policy
- 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
- 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
- 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.