Action points, issue 4632

22 January 2018

Issue: 4632 / Categories: For Action

Put your client admin into motion.

Remember it is possible to disclose a UK tax liability relating to an offshore issue using the worldwide disclosure facility. Consider mentioning it in a client briefing – just in case there are any accounts clients may have forgotten about.

In Harley-Davidson Europe Ltd the First-tier Tribunal concluded that a supply of benefits – including a magazine patches and pins wallet membership card and map – to those in a membership scheme was a mixed supply. This was because real value was placed on these tangible items

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22 January 2018

Put your client admin into motion.

Remember it is possible to disclose a UK tax liability relating to an offshore issue using the worldwide disclosure facility. Consider mentioning it in a client briefing – just in case there are any accounts clients may have forgotten about.

In Harley-Davidson Europe Ltd the First-tier Tribunal concluded that a supply of benefits – including a magazine patches and pins wallet membership card and map – to those in a membership scheme was a mixed supply. This was because real value was placed on these tangible items