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Action points, issue 4561

02 August 2016
Issue: 4561 / Categories: For Action

Put your client admin into motion.

  • HMRC has launched an online service for pension scheme members to apply to protect their pension savings from the lifetime allowance tax charge. As a result all applications for fixed and individual protection must now be made online.


  • There is no guarantee that a First-tier Tribunal will grant a late appeal – as the decision in AS Martin shows. If you find that it is necessary to apply for permission to make a late appeal make sure you have good reasons. Better still appeal in time.


  • In considering whether loan notes were restricted securities the Supreme Court decision in Deutsche Bank was relevant. This confirmed that ITEPA 2003 s 423(1) should be limited to provisions having a business or commercial purpose.


  • Ensure that clients who are planning to convert a non-residential property into dwellings understand...

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