Weekly Tax Update 4 December 2018

In this week's tax update:

General

HMRC information notice found to be invalid

Private client

• Property not occupied as a residence so no PRR relief available
• Pension transfer was an unauthorised member payment

PAYE and employment

• Termination payments new rules

Business tax

• What is the latest on Finance Bill 2018-19?

VAT

• Assessment did not amount to unjustly enrichment for HMRC

Tax publications and webinars

• Briefing Notes published
• Webinars

And finally

• In the right spirit

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.