Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
In this week's tax update:
- Digital currencies inquiry launched
- HMRC update Code of Practice 8
PAYE and employment
- HMRC formalises its agreements over the length of time an EMI valuation can last
- New rules for termination payments – HMRC clarification
- New EU corporate tax plan approved in committee
- Updated guidance on corporate interest restriction (CIR)
- Research and development tax relief for SMEs
- EU mulls new corporate tax plan for digital multinationals
- Land Transaction Tax to be introduced in Wales
- Interest payments for overpaid VAT must not be restricted
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