Weekly Tax Update 14 November 2018

In this week's tax update

General

Finance (No.3) Bill 2018
House of Commons reports on HMRC performance

Trusts, estates and IHT

• Probate fees
• Trust consultation
• Gift to political parties – availability of IHT exemption

PAYE and employment

• GAAR Advisory Panels on Disguised remuneration and loans

Business tax

• Consultation opens on the Digital Services Tax
• Consultation opens on Stamp Duty and Stamp Duty Reserve Tax proposals
• Controlled Foreign Companies policy paper released
• CA upholds FTT decision to deny capital allowances claim
• FTT finds that a ‘gift’ is actually a payment for shares

Tax publications and webinars

• Webinars

And finally

• What’s in a name?

DISCLAIMER
By necessity, this briefing can only provide a short overview and it is essential to seek professional advice before applying the contents of this article. This briefing does not constitute advice nor a recommendation relating to the acquisition or disposal of investments. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this publication. Details correct at time of writing.