05 March 2018
Put your client admin into motion.
- If you have clients who pay income tax at the Scottish rates make a note to claim the extra 1% pension tax relief for those who will be paying tax at 21% from 6 April. It may not be a substantial sum but the client will be pleased to receive it.
- The decision in NT ADA Ltd v CRC highlights the difference between VATA 1994 and TMA 1970 on the contents of a penalty notice. The absence of an offer to review may invalidate a penalty issued under TMA 1970 but this will not be the case under VATA 1994.
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