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Action points, issue 4544

05 April 2016
Issue: 4544 / Categories: For Action , Admin

Put your client admin into motion.

  • Send a reminder to clients telling them that if they make charitable donations they can claim gift aid. This will benefit not only your clients if they are higher-rate taxpayers but also the charity.


  • When asking clients for their tax return information make sure the request includes references to more unusual or one-off kinds of income such as gains from a surrender of a life policy. Otherwise these can be overlooked – as happened in a recent tribunal decision.


  • By February 2016 it is reported that only 50 companies have used the disincorporation relief which is due to be reviewed in 2018. The OTS is requesting an earlier review with a view to widening the relief.


  • Exemption from capital gains tax can be obtained for an amount if it relates...

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