ARTICLE · 06 AUGUST 2015

Weekly Tax Update - August 3, 2015

Smith & Williamson

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HMRC has issued is quarterly list of tax avoidance schemes on which users may be charged an upfront tax 'accelerated payment'. There is no change from the list published in April.

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1 GENERAL

1.1 Tax avoidance schemes list: accelerated payments

HMRC has issued is quarterly list of tax avoidance schemes on which users may be charged an upfront tax 'accelerated payment'. There is no change from the list published in April.

www.gov.uk/government/publications/tax-avoidance-schemes-on-which-accelerated-payments-may-be-charged-by-hmrc

1.2Smith & Williamson tax rate card

Our tax rate card was updated following the Summer Budget for the change in the annual investment allowance from January 2016. This is available at:

https://www.smith.williamson.co.uk/uploads/publications/budget-2015-tax-rate-card.pdf

1.3 HMRC wins Ingenious accelerated payments judicial review case

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