In brief

Exam results

Pass lists of the November 2015 CTA and ATT exams are available to download from www.taxation.co.uk.

DOTAS

HMRC has published a summary of responses on draft changes to the disclosure of tax avoidance schemes (DOTAS) hallmark regulations on standardised tax products loss schemes and inheritance tax (tinyurl.com/zathaq7).

Apprentice levy

Draft legislation and an explanatory note have been published for the apprenticehip levy which comes into effect from April 2017 (tinyurl.com/hm5496m). Comments should be emailed to joanne.collings@hmrc.gsi.gov.uk by 2 March.

Valuation services

HMRC’s Shares and Assets Valuation (SAV) is withdrawing some of its services. Those affected are PAYE health checks and ITEPA post transaction valuation checks. Requests for these received after 31 March 2016 will not be processed.

Domicile

HMRC has published draft legislation and an explanatory note that will deem persons who...