Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
1 Introduction
2 General news
- UK-Swiss co-operation agreement and HMRC refunds
- Tax avoidance: recent developments
3 Private client
- Ability to rely on third party software based on HMRC's specifications
4 PAYE and employment
- Filing employment related securities returns - wait until after the May bank holiday
5 Business tax
- Common Consolidate Tax base (CCTB) and EU double taxation dispute resolution
- Penalties for late submission of partnership tax return cancelled
6 VAT
- Sveda principles: VAT on acquisition of tools to be leased without consideration
7 And finally
If you have any questions or feedback, please get in touch with your usual Smith & Williamson contact.
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.
