28 March 2018

Weekly Tax Update 27 March 2018

It is with great sadness that we have to report the death of our friend and colleague John Cooney who passed away peacefully last Wednesday morning following a long illness.
UK Tax
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In this week's tax update: 


  • John Cooney
  • Tax Update and Easter
  • New guidance on pooling notices
  • European Parliament agrees composition of new committee

Trust, estates and IHT

  • Trust Registration service (TRS) – SDRT clarification from HMRC

Business tax

  • Summary of responses to consultation on Large Business Compliance
  • EC publishes proposals on digital taxation
  • OECD interim report on the tax challenges of digitalisation
  • CA dismisses loan relationship avoidance arrangements
  • Disincorporation relief will not be available after 31 March 2018


  • VAT - Exempt payment transfers or taxable debt collection?

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We have taken care to ensure the accuracy of this publication, which is based on material in the public domain at the time of issue. However, the publication is written in general terms for information purposes only and in no way constitutes specific advice. You are strongly recommended to seek specific advice before taking any action in relation to the matters referred to in this publication. No responsibility can be taken for any errors contained in the publication or for any loss arising from action taken or refrained from on the basis of this publication or its contents. © Smith & Williamson Holdings Limited 2018.

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