1   General news

  • Land and Buildings Transaction Tax (LBTT) – Penalties for late returns

2      Private client

  • Changes to ISA regulations for after the death of the account holder

3     Trust, estates and IHT

  • Rectification of deeds of revocation and reappointment

4    PAYE and employment

  • HMRC employer bulletin
  • Removal of HMRC's online services for QROPS
  • Spotlights 35 and 36 on disguised remuneration schemes
  • Employment rights of an 'operative'
  • Changes to the apprenticeship levy funding system from May 2017

5    Business tax

  • Deemed loan relationship and the unallowable purpose test
  • HMRC support for mid-sized business
  • CT and exchange differences on a change in functional currency

6   VAT

  • Vouchers and VAT
  • 'VAT exemption' for cross-border intra-EU supplies of goods
    • VAT exemption for cultural services

7    And finally

Download - Weekly Tax Update - 20 February 2017

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.