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22 October 2013
Essential office activities for this week
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- Consider issuing a client briefing warning about the perils of pension liberation fraud. Savers aged under 55 who take unauthorised withdrawals from their pension scheme are likely to be subject to substantial tax charges. More information can be found on websites of HMRC and the Pensions Regulator.
- In McMahon the tribunal held that the damages paid by the taxpayer to his former employer were not wholly and exclusively for the purposes of his business and were therefore not an allowable deduction. Always bear in mind the “wholly and exclusively” requirement when claiming legal costs.
- While it may not be appropriate to challenge HMRC’s supposed...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
