Weekly tax update 4 September 2018

The latest weekly tax and VAT round up for this week.

Survey 678781747
Geoff Everett, Andrew Wilkes
Published: 04 Sept 2018 Updated: 31 Jan 2023

In this week's tax update:


  • HMRC’s agent update 67

Private client

  • Updated requirement to correct guidance
  • Late appeal permission denied in respect of income tax penalties

Trust, estates and IHT

  • Trusts and estates newsletterValuing individual items within an estate

PAYE and employment

  • Employer Bulletin – Issue 73
  • Spotlight 45 - umbrella companies offering to increase take home pay
  • CIOT responds to consultation on off-payroll working in the private sector
  • Simplifying the checking requirements for qualifying employee subsistence


  • VAT for businesses in a Brexit ‘no deal’ scenario

Tax publications

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.