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16 February 2016
Put your client admin into motion
- Why not encourage younger members of staff to take part in this year’s ICAEW competition? It is open to anyone aged under 30 and the deadline for entries is 21 March.
- If HMRC makes an offer to settle a dispute consider it thoroughly before rejecting it and proceeding to the tribunals. The offer may not stand if the court ultimately finds against the taxpayer – as was the case in Moorthy.
- The LDF may have closed but in the unlikely (it is hoped) event that a client suddenly recalls a hitherto undisclosed offshore account remember that it is usually better to tell HMRC before it comes calling.
- Ensure non-UK resident clients are aware that a condition for eligibility for only or main residence relief on the disposal of a...
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