This weeks highlights:
1 General
1.1 Appointment of Second Permanent Secretary for HMRC
1.2 Finance (No.2) Bill 2017-19
1.3 OECD has approved 2017 update to model tax convention
2 Private client
2.1 FTT confirm that carving out leaseholds from headlease is a disposal
2.2 ICAEW confirms that HMRC is to use bank interest data to update tax records
3 Trust, estates and IHT
3.1 Trust Registration Service – revised guidance
3.2 Revised IHT DOTAS Hallmark
4 PAYE and employment
4.1 Termination of fixed term contract of footballers held not to be from employment
4.2 Advisory fuel rates changes from 1 December 2017
5 Business tax
5.1 OECD has invited comments on fourth batch of BEPS dispute resolution peer reviews
6 VAT
6.1 Triangulation simplification
6.2 CJEU says bad debt relief must be made available within reasonable timeframe
6.3 Postponed accounting for VAT
7 And finally
We have taken care to ensure the accuracy of this publication, which is based on material in the public domain at the time of issue. However, the publication is written in general terms for information purposes only and in no way constitutes specific advice. You are strongly recommended to seek specific advice before taking any action in relation to the matters referred to in this publication. No responsibility can be taken for any errors contained in the publication or for any loss arising from action taken or refrained from on the basis of this publication or its contents. © Smith & Williamson Holdings Limited 2017.
