ARTICLE · 11 JANUARY 2017

Weekly Tax Update - 9 January 2017

Smith & Williamson

Explore more from Smith & Williamson

Spring Budget 2017 date confirmed as 8 March 2017

United KingdomTax

Smith & Williamson

1 General news

Spring Budget 2017 date confirmed as 8 March 2017
Ireland's position in the dispute with the EC over tax on Apple
New fiscal framework agreed for Wales
Penalties for enablers of offshore tax evasion and non-compliance
OTS letters to the Chancellor and Financial Secretary to the Treasury

2 Private client

ATED rates
Calculating foreign gains and level of Liechtenstein Disclosure Facility penalty

3 Trust, estates and IHT

Exit charges on migration of trusts

4 PAYE and employment

Sporting testimonials and disguised remuneration

5 Business tax

Bank Levy double tax relief regulations
Loan relationship and derivative contract change of accounting practice rules

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