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ARTICLE · 13 DECEMBER 2017

Weekly Tax Update - 12 December 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.

This weeks highlights:

1 General

1.1 Government consultations published

1.2 New Budget and consultation timetables

1.3 Spring Statement 2018 date announced

1.4 Co-ownership authorised contractual schemes and offshore transparent funds

1.5 EU has published tax havens blacklist

1.6 Welsh tax changes

1.7 Updated HMRC DOTAS guidance

1.8 Action against profit-shifting in the digital economy

1.9 Country-by-country reporting

1.10 Scope of appeal limited to matters specifically covered in closure notice

1.11 Claim for overpayment of tax – no appeals under common law

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