In this week's tax update: 


  • Resolution Foundation issues far-reaching report
  • Enablers of tax avoidance
  • Tax avoidance schemes: Accelerated Payment Notices
  • HMRC updates non-statutory guidance clearance

Private client

  • Simple assessment and dynamic PAYE coding
  • CA finds that reasonable excuse cannot not apply to non-mandatory provisions

Trust, estates and IHT

  • Trusts Registration Service (TRS) – unregistered pension schemes
  • Trusts Registration Service (TRS) – IHT

PAYE and employment

  • Employment income or compensation?
  • Ex gratia payment partially exempt for injury to feelings

Business tax

  • Dealing in shares and financial instruments was trading with a view to a profit
  • FTT strikes down SDLT sub-sale scheme
  • Consultation on potential reliefs from LBTT
  • Consultation on revisions to the transfer pricing guidelines


  • Distance selling - place of supply if customer arranges for transport
  • Input tax recovery in relation to an attempted strategic takeover
  • Are hire-purchase agreements taxable supplies?

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