tmd-other-news-in-brief-19-1-2018 | KPMG | UK
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Other news in brief

Other news in brief

A round up of other news this week.


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HMRC have published the 2017 Protocol to the 1977 UK-Switzerland Double Taxation Convention. The Protocol was signed on 30 November 2017 and is not yet in force.

The Soft Drinks Industry Levy Regulations 2018 have been published. These regulations set out the detailed scope of the levy, including exemptions and administrative obligations such as the requirements relating to registration, returns and record keeping.

HMRC have published a Tax Information and Impact Note (TIIN) on changes to the simplified group relief rules following the reform of the corporate loss regime.

A number of sets of regulations to implement Welsh devolved taxes have been published:

Panama has signed the OECD’s Common Reporting Standard (CRS) Multilateral Competent Authority Agreement‎.

The Tax Free Childcare scheme has now been opened to parents of children under nine.

HMRC have published technical guidance on the Serial Tax Avoidance Regime.

Venture capital investment reached record highs in Q4 of 2017, accounting for the majority share of investment in Europe and playing host to seven of the top 10 European deals, according to a new report from KPMG in the UK.

KPMG’s head of family office services explores five trends for 2018 in the family office sector, from creation of funds to development of new investment opportunities.

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