In brief

Finance Bill

An updated version of Finance Bill 2016 is available with amendments and new clauses from the committee stages. The final House of Commons report stage is scheduled for 5 September 2016. See here.

VAT schemes

The Law Society has published a response to HMRC’s consultation on strengthening the tax avoidance disclosure regimes for indirect taxes and inheritance tax. See here.

Switzerland

The 1977 Switzerland/UK double taxation convention document has been added to HMRC’s website. See here.

Student loans

HMRC has placed additional content under ‘Starting student loan deductions and checking plan type’ for employers that receive SL1 start notices for employees who are not liable for National Insurance deductions. See here.

Spotlight 31

HMRC has published Spotlight 31. It postpones the date for withdrawal of transitional relief on investment growth to...