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Action points

17 September 2013
Issue: 4420 / Categories: For Action , Admin

Tasks to carry out in the office this week

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  • Warn clients and staff that HMRC are in the process of issuing assessments to employees who are employed under contractor loan schemes. Consider whether to appeal against the assessment and what further action should be taken.
  • The decision in A Headley demonstrates the importance of making sure clients understand the difference between holding property as an investment and holding it as trading stock and the different tax treatment that will therefore apply.
  • Do you provide proactive advice for business owners who will need to retire and sell their shares in their business? If there is not an obvious succession plan to bring...

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