ARTICLE · 11 APRIL 2017

Weekly Tax update - 10 April 2017

Smith & Williamson

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In this week's tax update: more guidance on the GAAR, the latest on the the 'Icebreaker' scheme, probate fees and more.

United KingdomTax

Smith & Williamson

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

1. General

Legislation of three extra statutory concessions
Updated HMRC guidance on the GAAR
Making Tax Digital

2. Private client

Tax issues facing individual partners in the 'Icebreaker' scheme
Setting aside the directors' decision to convert a loan into shares

3. Trust, estates and IHT

Probate fees

4. Business tax

Updated guidance on hybrid and other mismatches
HMRC guidance on venture capital schemes and permanent establishments
Draft HMRC guidance on corporate interest restriction
Interaction of corporate interest restriction rules with accounting standards

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