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

1 General news

  • IFS Green Budget
  • Making Tax Digital

2 Private client

  • Scottish tax rates and thresholds for 2017/18
  • Pensions advice allowance to be implemented

3 PAYE and employment

  • Pension scheme surcharges on use of funds for tangible moveable property
  • Payrolling of Benefits and Expenses
  • Fixed Protection 2016 and auto-enrolment

4 Business tax

  • SDLT on purchase of land
  • Updates to HMRC's international manual

5 VAT

  • VAT treatment of agency services supplied to Universities
  • VAT treatment of rewards

6 And finally

Read this week's Tax update

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.