In this week's tax update - further extra-statutory concessions to be put on statutory basis, FTT appeal against penalty for 'careless' behaviour, exit charge on migration of a trust, extension of 3-day grace period for PAYE reporting and support for growing mid-sized businesses.
1. General
1.1 Further extra-statutory concessions to be put on statutory basis
1.2 Spotlight 40 – income trust schemes and misleading advertising
1.3 Worldwide Disclosure Facility guidance updated
1.4 Making Tax Digital – draft secondary legislation
2. Private client
2.1 FTT appeal against penalty for 'careless' behaviour
2.2 FTT finds that a locum doctor is a self-employed individual
2.3 Penalties for late submission of non-resident CGT return cancelled
3. Trust, estates and IHT
3.1 Exit charge on migration of a trust
4. PAYE and employment
4.1 Alchemy scheme notifiable for DOTAS purposes
4.2 PAYE reporting – extension of 3-day grace period.
4.3 Corporation Tax Scheme Fails at FTT
5. Business tax
5.1 Support for growing mid-sized businesses
5.2 Large business risk review
6. VAT
6.1 CJEU overrules Advocate General with regard to a developer's input tax recovery7
6.2 HMRC's loses appeal regarding the nature of supplies of a genealogy website7
7. Tax publications
8. And finally
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