22 November 2017

Weekly Tax Update - 21 November 2017

Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
UK Tax
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In this week's Tax Update:


  • HMRC has increased its interest rates for late paid tax and NIC by 0.25% from 21 November 2017
  • OECD Forum identifies five priority action areas for combatting tax crime

Tax and employment

  • Investments within ISAs retain ISA status during administration from 6 April 2018
  • HMRC issue updates to Capital Taxation and Tax Exempt Heritage Assets guidance
  • Deliveroo riders ruled self-employed under employment law
  • HMRC has published guidance on amending company tax returns for changes to the legislation brought in by Finance (No.2) Act 2017


  • CJEU confirms that a VAT invoice does not need to include the supplier's address
  • HMRC has updated and published its guidance on input tax recovery relating to funded occupational pension schemes

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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 2017.

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