In this week's tax update:
- Resolution Foundation issues far-reaching report
- Enablers of tax avoidance
- Tax avoidance schemes: Accelerated Payment Notices
- HMRC updates non-statutory guidance clearance
- Simple assessment and dynamic PAYE coding
- CA finds that reasonable excuse cannot not apply to non-mandatory provisions
Trust, estates and IHT
- Trusts Registration Service (TRS) – unregistered pension schemes
- Trusts Registration Service (TRS) – IHT
PAYE and employment
- Employment income or compensation?
- Ex gratia payment partially exempt for injury to feelings
- Dealing in shares and financial instruments was trading with a view to a profit
- FTT strikes down SDLT sub-sale scheme
- Consultation on potential reliefs from LBTT
- Consultation on revisions to the transfer pricing guidelines
- Distance selling - place of supply if customer arranges for transport
- Input tax recovery in relation to an attempted strategic takeover
- Are hire-purchase agreements taxable supplies?
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