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Tax newsletter - Issue 3 September 2017

Peter Legge Peter Legge

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.