In this week's tax update:
- Autumn Budget 2018
- Consultation on Welsh income tax legislation
- Third party information notice applications to be made privately
- HMRC comments on mixed fund cleansing Q&As
Trusts, estates and IHT
- CA finds pension transfer is a transfer of value
PAYE and employment
- HMRC warns share scheme users of lead cases
- Policy paper on loan schemes released
- HMRC reports on agents’ views on Making Tax Digital
- Place of supply outside the UK for non-economic activities
- HMRC officials questioned by House of Lords over Making Tax Digital
- Old timing
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.