Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.

This weeks highlights:

1 General

1.1 Season's Greetings

1.2 GAAR advisory panel opinions

1.3 Changes to Welsh land transaction tax thresholds and rates

1.4 Call for comments on the Finance (No.2) Bill

1.5 Code of conduct on withholding taxes

1.6 Scottish Budget

2  Private client

2.1 Mileage rates for landlords

2.2 Pre-population of data in self-assessment tax returns

2.3 2018/19 ATED returns: new online forms

2.4 Film Schemes: appeals against Accelerated and Partner Payment Notices

3 PAYE and employment

3.1 HMRC's Employer Bulletin 69

3.2 Negligence and the standard of care for solicitors

4 Business tax

4.1 Corporate Interest Restrictions: new regulations

4.2 Country-by-country reporting

4.3 Non-UK resident company – interrelation of corporation tax and income tax

4.4 ATED chargeable amounts

4.5 Consultation on mandatory disclosure rules


5.1 Avon's direct selling model - UK derogation for 'lost VAT' is valid

5.2 No input tax recovery without VAT invoices

5.3 Simple interest on overpaid VAT

5.4 Disclosure of tax avoidance for VAT and other indirect taxes

6 And finally

Download >> Weekly Tax Update - 20 December 2017

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