In this week's Tax Update: HMRC guidance on payments for use of image rights; IHT residence nil rate band downsizing guidance; Construction Industry Scheme – repayment form online; Research & Development amended claims for reimbursed employee expenses and VAT updates.

1. Private client

1.1 HMRC guidance on payments for use of image rights

2. Trust, estates and IHT

2.1 IHT residence nil rate band downsizing guidance

3. PAYE and employment

3.1 Construction Industry Scheme – repayment form online

3.2 HMRC Issues Spotlight 39: Disguised remuneration: re-describing loans

4. Business tax

4.1 Research & Development amended claims for reimbursed employee expenses

4.2 Country-by-country reporting – notification and submission format

5. VAT

5.1 Planning condition prohibiting 'separate use' of a dwelling

5.2 VAT – Zero-rated supply of goods in chain transactions

6. And finally

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