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Action points

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

Matters for your consideration

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  • 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...

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