UK:
Weekly Tax Update - 27 February 2017
28 February 2017
Smith & Williamson
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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.
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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.
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