UK:
Weekly Tax Update - 9 January 2018
12 January 2018
Smith & Williamson
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1
|
General
|
1.1
|
OECD has published updated model tax convention
|
1.2
|
Penalties for enablers of defeated tax avoidance
|
1.3
|
Knighthood for Edward Troup
|
1.4
|
US tax reform
|
1.5
|
Potential new register of beneficial ownership of overseas legal
entities
|
1.6
|
HMRC standard for agents
|
|
|
2
|
Private client
|
2.1
|
Pre-population of data in self-assessment tax returns
|
2.2
|
FTT allows penalties for late filing of non-resident CGT
returns
|
2.3
|
Barristers may rely on chambers accounting system and on a
professional adviser
|
|
|
3
|
Trust, estates and IHT
|
3.1
|
Guidance on new IHT DOTAS hallmark
|
3.2
|
Notification exemption extended for trusts with minimal savings
income
|
|
|
4
|
PAYE and employment
|
4.1
|
Disguised remuneration – postponing loan charge
|
|
|
|
|
5
|
Business tax
|
5.1
|
Corporate interest restriction guidance
|
5.2
|
EC has opened an investigation into IKEA's tax treatment in
the Netherlands
|
5.3
|
Insurance-linked securities regime regulations made
|
5.4
|
CA has found that statutory interest is yearly interest
|
|
|
6
|
VAT
|
6.1
|
Retail banks accepting deposits constitute the exempt business
of banking services
|
6.2
|
PLN – Company officer's penalty overturned
|
6.3
|
MTD for VAT – latest proposals
|
|
|
7
|
And finally
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|
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We have taken care to ensure the accuracy of this
publication, which is based on material in the public domain at the
time of issue. However, the publication is written in general terms
for information purposes only and in no way constitutes specific
advice. You are strongly recommended to seek specific advice before
taking any action in relation to the matters referred to in this
publication. No responsibility can be taken for any errors
contained in the publication or for any loss arising from action
taken or refrained from on the basis of this publication or its
contents. © Smith & Williamson Holdings Limited
2017.
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