ARTICLE · 14 JUNE 2018

Weekly Tax Update 12 June 2018

Smith & Williamson

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Weekly Tax Update 12 June 2018

United KingdomTax

In this week's tax update:

General

United Nations (UN) updates its model double taxation convention

Private client

Consultation on CGT payment window for residential property gains

Trust, estates and IHT

Trusts Registration Service (TRS)

PAYE and employment

FTT finds for the taxpayer in another IR35 case
Consultation on employment status

Business tax

Country-by-country reporting: OECD peer review
Welsh land transaction tax

VAT

Standard-rated supply of roof or reduced-rate energy saving materials?
Reverse charge for construction services

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