1 General news
- Finance Bill 2017
- Online tool to appeal against penalties for late filing and late payment
2 Private client
- Penalties for careless behaviour
- Form of closure notice
- Scottish income tax divergence
- Accelerated Payment Notice penalty stayed for judicial review
- Lack of NIC record during period of insolvency restored
3 Business tax
- Corporate interest restriction rules and securitisation companies
- European Commission and hybrid mismatches
- Loan relationship avoidance scheme
4 VAT
- VAT reclaims on installation of carpets and white goods in new dwellings
- VAT on supply of insurance along with the hire of a car
- Reasonable excuse and default surcharge for VAT payments
5 And finally
If you have any questions or feedback, please get in touch with your usual Smith & Williamson contact.
Download - Tax update - 27 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.
