In this week's tax update:
- OTS: report on savings income
- New EU disclosure and reporting rules for tax intermediaries
- EU blacklist
- Making Tax Digital (MTD) – pilot extended to landlords
- HC finds follower notice valid
- Whether or not HMRC agreement to settle was a binding contract
PAYE and employment
- Extension of disguised remuneration settlement opportunity
- Withholding tax on manufactured overseas dividends (MODs)
- Significant digital presence taxation
- Unauthorised member payments and LLPs
- BEPS progress report: preferential regime reviews
- CJEU case: Non-arm’s length transactions
- Availability of losses on acquisition of trade
- Is subsidised education an economic activity?
- Valid repayment claim must state separate amount for each VAT period
- Law Society’s update on costs for electronic property searches
- Input tax recovery and fraudulent transactions
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.