ARTICLE · 27 JUNE 2017

Weekly Tax Update - 26 June 2017

Smith & Williamson

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In this week's tax update: Queen's Speech mentions Summer Finance Bill 2017, tax repayment position for carried back loss under enquiry, glazing salesman - self-employed or employed...

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

In this week's tax update: Queen's Speech mentions Summer Finance Bill 2017, tax repayment position for carried back loss under enquiry, glazing salesman - self-employed or employed, Smith & Williamson wins a significant corporation tax case in the FTT.

1 General

Queen's Speech mentions Summer Finance Bill 2017
Timescale extended for disclosure under HMRC Worldwide Disclosure Facility
Late application for enhanced protection
Responses to Making Tax Digital sanctions consultation
Updated guidance on tax avoidance schemes
FATCA – renewal of foreign financial institution (FFI) agreement

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