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ARTICLE · 05 SEPTEMBER 2017

Weekly Tax Update - 04 September 2017

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

United KingdomTax
Smith & Williamson
Smith & Williamson

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

1 General

1.1 Budget ideas

2 Private client

2.1 Late filing successful appeal

3 Trust, estates and IHT

3.1 Dynamic coding

3.2 Disguised remuneration settlement offer

4 PAYE and employment

4.1 Dynamic coding

4.2 Disguised remuneration settlement offer

5 Business tax

5.1 Chancellor responds to OTS papers on CT simplification and reform of stamp duty

5.2 ICAEW comments on HMRC's 'Phoenix TAAR' guidance

6 VAT

6.1 HMRC loses UT appeal regarding changes in consideration for participation in bingo

6.2 Tesco Clubcard loyalty scheme

6.3 Exempt financial services supplied via computerised platform

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