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Action points, issue 4491

03 March 2015
Issue: 4491 / Categories: For Action , Admin

This week’s items to think about

  • The new rules for intermediaries who place workers with clients but do not operate PAYE on the workers’ payments applies to some personal service companies too. Take time to read the guidance so you can give useful advice on the new reporting requirements to clients.
     
  • If as in ELS Group v CRC a business changes its strategy make sure everything is well documented and HMRC are advised at the time the change takes place to ensure the correct tax treatment.  
     
  • The changing attitudes to tax avoidance illustrate the need to always consider not just the current approach of the courts to the subject but also the risk that it will change significantly in the five years or more a case would take to get to court.
    ...

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