HMRC has published the following:
Section 75A applied to SDLT avoidance arrangements
Post-termination payments
Section 80 repayment claims and input tax
Ignorance of a legislative change may be a reasonable excuse
David Harkness and Rob Sharpe (Clifford Chance) examine a tribunal decision that provides a warning to taxpayers on relying on informal assurances or exchanges of correspondence.
Jackie Wheaton (Moore Stephens) examines the widely-used phrase in UK tax law, particularly in relation to anti-avoidance sections.
HMRC’s making tax digital pilot is now open to landlords receiving income from UK property (excluding furnished holiday lettings), in addition to self-employed sole traders.
The Welsh Revenue Authority (WRA) has released further additions to its technical guidance on land transaction tax (LTT). The latest chapters added are:
The final text of amendments to the administrative cooperation directive introducing new disclosure and reporting rules for cross-border tax planning schemes has been published in the EU official journal (see https://bit.ly/2xL7EZ9).