Updated GAAR guidance and new guidance on DOTAS for inheritance tax feature this month.

• HMRC has issued Revenue and Customs Brief 3 (2018) and VAT Information Sheet 02/18 to explain the changes that took effect from 22 March 2018 in its policy relating to cost sharing groups following recent judgments
• HMRC form EU Interest and Royalties has been reissued
• HMRC has updated its guidance to provide information on how to submit full or abbreviated Corporate interest restriction returns
• HMRC has published a fact sheet explaining what happens if you get a warning notice under the Serial Tax Avoidance Regime
• HMRC has published updated GAAR Guidance