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Action points, issue 4626

27 November 2017
Issue: 4626 / Categories: For Action

Put your client admin into motion.

  • Certificates of tax deposits will cease by November 2023. Clients who hold these certificates should consider when to use them because HMRC will no longer honour them after 23 November 2023.


  • The decision in Chapman (TC6206) reaffirms that taxpayers who receive an accelerated payment notice will find it difficult to show that it is unlawful unless there are exceptional circumstances.


  • Individuals who have taken sums as loans from employment benefit trusts but do not repay these by April 2019 will be subject to liabilities under PAYE on the outstanding amounts. These will apply to any amounts drawn as loans after...

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