This is the third edition of our tax newsletter. In this edition we look at:
- UK government position papers – ‘Future customs arrangements’ and ‘Northern Ireland and Ireland’;
- Country by Country (CbC) reporting;
- Research and Development (R&D) tax relief;
- VAT on land and property;
- disguised remuneration loan charge;
- Director Loan Accounts (DLAs);
- non-domiciles changes;
- new trust register;
- Individual Savings Accounts (ISA) changes; and
- the Criminal Finances Act – a new corporate offence.
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