Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Action points

18 March 2014
Issue: 4444 / Categories: For Action , Admin

Matters for your consideration

If you can’t see this page in full you’re not logged in. (Become a paying subscriber or be a registered user for free.)

  • Draw employer clients’ attention to the correction HMRC have now made to their business tax dashboard as explained in our news item. If they were affected by it they may find they unexpectedly owe tax.
  • Have any of your clients recently had building work carried out on their home? The VAT position of the work is not always straightforward particularly in relation to annexes as the decision in Colchester v CRC shows. Make sure you are familiar with the legislation.
  • Beware of arguments by HMRC that partnerships are “opaque” for business property relief inheritance tax purposes. It is...

Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon