Tax update, October 2017

Published on 04 October 2017

In this update we report on HMRC’s recently published guidance concerning the new offences of failing to prevent the facilitation of tax evasion; HMRC’s new powers to refuse to register or de-register master trust pension schemes; and new guidance on investors’ relief in the CGT context.

We also report on three recent cases on penalties; business property relief; and the Senior Accounting Offcer regime.

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