In this week's tax update:
- Updated tax treaty with Guernsey now in force
- 2017/18 self-assessment filing issues
- Appeals upheld in case of changing business owner
- UT dismisses taxpayer’s appeal in Excalibur scheme
PAYE and employment
- Founder’s fee found not to be paid by reason of employment
- EC to pursue UK for VAT loopholes on commodities trading
Tax publications and webinars
- Briefing Notes published
- Tall tales
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.