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Action points, issue 4611

07 August 2017
Issue: 4611 / Categories: For Action

Put your client admin into motion.

  • HMRC has issued draft guidance on the reform of corporation tax loss relief and the new corporate interest restriction rules. It may be worthwhile reading through these publications with a view to submitting comments on areas that could be improved.


  • The failure to submit the client’s application for enhanced protection in Tipping seemed to follow a series of unfortunate events and highlights the importance of having adequate processes and checks in place to ensure claims are submitted on time.


  • Review clients with unused Mansworth v Jelley losses in the light of the decision in Hely-Hutchinson because it is will be difficult to...

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