Insights
Weekly Tax Update 15 January 2019

The latest tax update and VAT round up for the week.
In this week's tax update:
General
What is the latest on Finance Bill 2018-19?
Private client
- FTT finds property not occupied as a residence
- FTT sets aside information notices
PAYE and employment
- Government mandated to review disguised remuneration time limits
- CA finds that Uber drivers are workers under employment law
Business tax
- New Diverted Profits Tax facility announced
- Making Tax Digital update
VAT
- Input VAT on property costs linked to support services held to be deductible
Tax publications and webinars
- Webinars
And finally
- Rowing back
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.
This article was previously published on Smith & Williamson prior to the launch of Evelyn Partners.