In this week's tax update - criminal facilitation of tax evasion, HMRC's guidance on investors' relief, home loan and double trust schemes, offshore trusts and disguised remuneration.

1. General

1.1 Budget date

1.2 Corporate offences of failure to prevent criminal facilitation of tax evasion

1.3 OECD report on Tax Policy Reforms

1.4 Draft clauses for Finance Act 2018 published

1.5 Executive Chair of HMRC to retire

2. Private client

2.1 HMRC guidance on Investors' Relief

3. Trust, estates and IHT

3.1 Home loan scheme/double trust scheme

3.2 Finance Act 2018: Offshore trusts anti-avoidance provisions

4. PAYE and employment

4.1 Finance Act 2018: further anti-avoidance aimed at disguised remuneration

4.2 Finance Act 2018: termination payments and removal of foreign service relief

5. Business tax

5.1 Finance Act 2018: withholding tax on debt traded on a multilateral facility

5.2 Finance Act 2018: pension tax registration

5.3 Finance Act 2018: partnership taxation – proposals to clarify tax treatment

6. VAT

6.1 Avon's direct selling model: UK derogation for 'lost VAT' is valid

6.2 Advocate General (AG) opines on the Halifax principle (abuse of rights)

7. And finally

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