ARTICLE · 22 NOVEMBER 2017

Weekly Tax Update - 21 November 2017

Smith & Williamson

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

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Smith & Williamson

In this week's Tax Update:

General

HMRC has increased its interest rates for late paid tax and NIC by 0.25% from 21 November 2017
OECD Forum identifies five priority action areas for combatting tax crime

Tax and employment

Investments within ISAs retain ISA status during administration from 6 April 2018
HMRC issue updates to Capital Taxation and Tax Exempt Heritage Assets guidance
Deliveroo riders ruled self-employed under employment law
HMRC has published guidance on amending company tax returns for changes to the legislation brought in by Finance (No.2) Act 2017

VAT

CJEU confirms that a VAT invoice does not need to include the supplier's address

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