In this week's tax update - further extra-statutory concessions to be put on statutory basis, FTT appeal against penalty for 'careless' behaviour, exit charge on migration of a trust, extension of 3-day grace period for PAYE reporting and support for growing mid-sized businesses.

1. General

1.1 Further extra-statutory concessions to be put on statutory basis

1.2 Spotlight 40 – income trust schemes and misleading advertising

1.3 Worldwide Disclosure Facility guidance updated

1.4 Making Tax Digital – draft secondary legislation

2. Private client

2.1 FTT appeal against penalty for 'careless' behaviour

2.2 FTT finds that a locum doctor is a self-employed individual

2.3 Penalties for late submission of non-resident CGT return cancelled

3. Trust, estates and IHT

3.1 Exit charge on migration of a trust

4. PAYE and employment

4.1 Alchemy scheme notifiable for DOTAS purposes

4.2 PAYE reporting – extension of 3-day grace period.

4.3 Corporation Tax Scheme Fails at FTT

5. Business tax

5.1 Support for growing mid-sized businesses

5.2 Large business risk review

6. VAT

6.1 CJEU overrules Advocate General with regard to a developer's input tax recovery7

6.2 HMRC's loses appeal regarding the nature of supplies of a genealogy website7

7. Tax publications

8. And finally

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