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ARTICLE · 08 AUGUST 2017

Weekly Tax update - 7 August 2017

Smith & Williamson
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In this week's Tax Update: GAAR, a new small online business forum, the 'gig' economy and corporation tax loss relief.

United KingdomTax
Smith & Williamson
Smith & Williamson

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

1. General

1.1 First General Anti-abuse Rule (GAAR) Advisory Panel opinion

1.2 New small business online forum launched

1.3 HMRC agent services update

1.4 Tax avoidance schemes: accelerated payments

2. Private client

2.1 CA overturns High Court on Mansworth v Jelley claims and HMRC fairness

2.2 Notice of enquiry - does a day make a difference?

3. Trust, estates and IHT

3.1 No penalties for personal representatives filing late SA900 returns

4. PAYE and employment

4.1 Forms P11D and payrolled optional remuneration arrangements

4.2 Another tribunal verdict on employee status in the 'gig-economy'

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