This weeks highlights:

1 General

1.1 Appointment of Second Permanent Secretary for HMRC

1.2 Finance (No.2) Bill 2017-19

1.3 OECD has approved 2017 update to model tax convention

2 Private client

2.1 FTT confirm that carving out leaseholds from headlease is a disposal

2.2 ICAEW confirms that HMRC is to use bank interest data to update tax records

3 Trust, estates and IHT

3.1 Trust Registration Service – revised guidance

3.2 Revised IHT DOTAS Hallmark

4 PAYE and employment

4.1 Termination of fixed term contract of footballers held not to be from employment

4.2 Advisory fuel rates changes from 1 December 2017

5 Business tax

5.1 OECD has invited comments on fourth batch of BEPS dispute resolution peer reviews


6.1 Triangulation simplification

6.2 CJEU says bad debt relief must be made available within reasonable timeframe

6.3 Postponed accounting for VAT

7 And finally

Read this week's Tax update

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