ARTICLE · 18 OCTOBER 2017

Weekly Tax Update - 16 October 2017

Smith & Williamson

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In this week's Tax Update, an important ruling against an employer in an IR35 case and HMRC updates its 'off-payroll' working in the payroll sector'. Plus, the EC statement on Amazon and on Ireland, over Apple.

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Smith & Williamson

In this week's Tax Update, an important ruling against an employer in an IR35 case and HMRC updates its 'off-payroll' working in the payroll sector'. Plus, the EC statement on Amazon and on Ireland, over Apple.

In this week's Tax Update:

Business tax

EU adopts new tax resolution dispute service
Further OTS action on capital allowances
OCED publishes comments on Permanent Establishment Status and Transfer Pricing
EC statement on Amazon and on Ireland over Apple
Did HMRC issue an amendment or a discovery assessment

VAT

Interest payments for overpaid VAT
Input VAT on legal services to director
Opting to tax land and buildings - HMRC acknowledgement

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