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.