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Trustees must register their trust online with HMRC by 5 March.

OPBAS will oversee supervisors and is based in the FCA.

Taxation Awards; Legislating ESCs; AML guidance; Fisheries; Scottish LBTT

Chancellor asks the OTS to decide if the regime is fit for purpose.

The 3% additional rate nets the exchequer more than £32bn.

Rushed Bill will create uncertainty, warns the CIOT.

Revenue and Customs Brief 2 (2018): VAT - treatment of Advanced Learner Loans

A record 9.9 million taxpayers filed their 2016-17 returns online.

BEPS; VCTs; Residence; Scotland; Pensions

HMRC tackles fraudulent texts being sent to taxpayers.

Revenue addresses concerns when officers need to call taxpayers.

ATT urges clarification of compliant packages so businesses can make informed decisions.

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