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Action points, issue 4545

12 April 2016
Issue: 4545 / Categories: For Action

Put your client admin into motion.

  • Are clients aware that when they pay tax using a credit card HMRC charges a fee? Now would be a good time to tell them about the new rates that came into force on 1 April.


  • As shown in Gulzar when taxpayers claim input tax on the basis of an intention to make taxable supplies the credibility of the business owner is important because only they know their true intentions. Good records and a business plan can provide evidence.


  • Generally an option to tax a property so that VAT can be charged and reclaimed in relation to it will remain in force for 20 years. Because the option to tax regulations were introduced in 1989 an increasing number of properties will be eligible for removal from the scheme.


  •  The new residence...

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