This weeks highlights:
1 General
1.1 CIOT responds to extension of offshore time limits consultation
2 Private client
2.1 Entrepreneurs' relief consultation
2.2 UT findings on 'reasonable excuse'
2.3 Discovery assessment valid and activity not trading
3 PAYE and employment
3.1 EMI share options – State Aid approval given
3.2 Short term business visitors from overseas branches
3.3 FTT finds for the taxpayer in an IR35 case
3.4 Off-payroll working – IR35
4 Business tax
4.1 HMRC to appeal FTT decision in Hargreaves Lansdown case
4.2 FTT allows HMRC information request for a tax avoidance scheme
4.3 Review of intangible fixed asset (IFA) regime
5. VAT
5.1 Is 'free' wine in a meal deal really free?
6. And finally
6.1 Kicking the can't down the road
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