1 General news
- Spring Budget 2017 date confirmed as 8 March 2017
- Ireland's position in the dispute with the EC over tax on Apple
- New fiscal framework agreed for Wales
- Penalties for enablers of offshore tax evasion and non-compliance
- OTS letters to the Chancellor and Financial Secretary to the Treasury
2 Private client
- ATED rates
- Calculating foreign gains and level of Liechtenstein Disclosure Facility penalty
3 Trust, estates and IHT
- Exit charges on migration of trusts
4 PAYE and employment
- Sporting testimonials and disguised remuneration
5 Business tax
- Bank Levy double tax relief regulations
- Loan relationship and derivative contract change of accounting practice rules
- Updated guidance on BEPS action 4
- BT Pension fund's entitlement to tax credits on foreign dividends
6 VAT
- Whether commission on vouchers was VAT exempt
- EU VAT consultations
- HMRC's discretion of evidence required for input VAT recovery
- VAT status of supplies of roof insulation
- Default surcharge notice not properly served
- CJEU opinion on whether restaurant or theatre services closely related to education
- EC VAT committee working paper on the implications of the CJEU Skandia decision
- Partial exemption calculation methods
7 And finally
Read this week's Tax updateThe content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.