In this week's tax update:


  • Draft legislation for Finance (No.3) Bill
  • HMRC director general appointment
  • G7 summit
  • CFE opinion statement
  • CIOT responds to Treasury sub-committee inquiry on tax avoidance and evasion
  • UK/Uzbekistan double tax treaty

Trust, estates and IHT

  • AAT responds to OTS call for evidence on IHT

PAYE and employment

  • SC agrees that operative was worker for employment purposes

Business tax

  • Exercise of HMRC discretion reviewed by SC
  • Project Blue - SC sees real world


  • AG suggests contract termination payments are taxable consideration for a supply
  • Negotiating discounts for third parties is a taxable supply

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