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Action points, issue 4509

14 July 2015
Issue: 4509 / Categories: For Action , Admin

Put your client admin into motion

  • It may be particularly worth responding to the consultation on the tax treatment of testimonial income if you have professional sportsmen and women among your clients. The deadline for comments is 2 September.
  • The value of keeping records of calls to HMRC’s helplines is demonstrated in the First-tier Tribunal’s decision in favour of the taxpayer in Barking Brickwork Contractors (TC4454). The tribunal was swayed by the fact that the taxpayer could produce evidence of calls. Remind clients (and employees).  
  • UK law requires a client’s accounts to comply with generally accepted accounting practice. If information is missing estimates can be used. These must be reasonable but this does not imply that HMRC can simply substitute an alternative figure.
  • ...

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