Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.

1. General

1.1 First General Anti-abuse Rule (GAAR) Advisory Panel opinion

1.2 New small business online forum launched

1.3 HMRC agent services update

1.4 Tax avoidance schemes: accelerated payments

2. Private client

2.1 CA overturns High Court on Mansworth v Jelley claims and HMRC fairness

2.2 Notice of enquiry - does a day make a difference?

3. Trust, estates and IHT

3.1 No penalties for personal representatives filing late SA900 returns

4. PAYE and employment

4.1 Forms P11D and payrolled optional remuneration arrangements

4.2 Another tribunal verdict on employee status in the 'gig-economy'

5. Business tax

5.1 HMRC draft guidance on the reform of corporation tax loss relief

5.2 OECD report on neutralising the effects of branch mismatch arrangements

6. VAT

6.1 Definition of University 'colleges' for VAT exemption

7. And finally

Read this week's Tax update

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