This week’s UK tax tidbits, 27 January

Reports from the National Audit Office on devolved tax administrations and the Welsh budget feature this week.

• The National Audit Office has published:- Administration of Scottish income tax 2018-19 and Administration of Welsh income tax 2018-19
• An oral statement was made to the Welsh Assembly on 7 January 2020, but this was preceded by draft Budget proposals released on 16 December 2019
• Draft secondary legislation on IR35 has been published for comment
• Speaking at the World Economic Forum in Davos, the Chancellor has confirmed that the UK’s digital service tax, which commences in April 2020, will be “a temporary tax, so it will fall well away once there is an international solution”