Newsletter Summer 2017

• Content
• Leading Article
• Plan to be strong and flexible
• General Tax
• Making Tax Digital
• Tax changes that didn't happen
• Political donations
• Simple assessments
• Inheritance tax nil rate band
• Pension scheme withdrawals
• Property Tax
• Claim back SDLT
• Buying off-plan is risky
• Employee Tax
• Public sector contracts
• Tax schemes that trap contractors
• VAT
• VAT payments and surcharges
• VAT and contracts with three parties
• VAT partial exemption
• VAT and second-hand goods