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Action points, issue 4474

21 October 2014
Issue: 4474 / Categories: For Action , Admin

Urgent client admin matters

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  • Although many clients may not be affected by the changes to tax in Scotland it may be worth alerting clients and staff to what is being changed and when.
     
  • The First-tier Tribunal confirmed that the executors of an estate were entitled to make posthumous claims in respect of the deceased’s negligible shareholding and loan that had ceased to exist but only in so far as the relief could be used in respect of the deceased’s chargeability to tax.
     
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