Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
1. General
1.1 New online system for lodging appeals with the tax tribunals
1.2 Late application for pension enhanced protection
2. Private client
2.1 Attempt to exploit flawed options legislation fails
2.2 Simple assessments
3. PAYE and employment
3.1 EBT and CT scheme fails
3.2 Encouragement for employers to register for email alerts
3.3 Simplification of PAYE Settlement Agreements (PSAs)
3.4 Amounts credited to a director's loan account liable to PAYE and NIC
3.5 Inadequately charged loans from pension scheme become unauthorised payments
4. Business tax
4.1 Additional HMRC draft guidance on the corporate interest restriction
4.2 Publication of tax reliefs that are state aid
5. VAT
5.1 Appeal won against penalties for breach of 'main duty' by SAO
5.2 Entitlement to VAT recovery on intended supplies by a charity
5.3 Conversion of partly non-residential building
6. And finally
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