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According to KPMG’s survey of 700 businesses.

HMRC late payment and repayment interest rates.

Royal assent; Corporation tax; BEPS; VAT; List 3

Deadline for trusts incurring new tax liability extended to 5 Jan.

Scottish government publishes a discussion paper.

HMRC’s guidance ahead of new loan charge.

A customs bill and the Trade Bill introduced to parliament.

Finance Bill; Uber appeal; EU ETS deadlines; Transfer pricing; Worldwide expenses

Abolition delayed until April 2019 to allow time for further consultation.

Review of definition of trading company scrapped.

European Commission consults on reforming the international tax rules affecting digital businesses.

Only 17 of the FTSE 50 companies have published a tax strategy.

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