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.