In this week's tax update:
General
- Draft legislation for Finance (No.3) Bill
- HMRC director general appointment
- G7 summit
- CFE opinion statement
- CIOT responds to Treasury sub-committee inquiry on tax avoidance and evasion
- UK/Uzbekistan double tax treaty
Trust, estates and IHT
- AAT responds to OTS call for evidence on IHT
PAYE and employment
- SC agrees that operative was worker for employment purposes
Business tax
- Exercise of HMRC discretion reviewed by SC
- Project Blue - SC sees real world
VAT
- AG suggests contract termination payments are taxable consideration for a supply
- Negotiating discounts for third parties is a taxable supply
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