Tax admin to think about and do
Is interest still eligible for tax relief after the asset has been scrapped?
The measures so far in Scotland, Northern Ireland and Wales
Why did the government axe entrepreneurs’ relief in relation to incorporation?
Almost one-third of a million taxpayers will receive self assessment (SA) reminders before the end of the month.
HMRC are sending 650,000 emails ahead of the 31 January deadline to people who are yet to file their returns online or pay the tax owed.
The messages follow the launch of the Revenue’s fully digital SA service that provides real-time digital alerts with direct links to returns, guides and tools on GOV.UK. More than 670,000 individuals have already opted to go paperless next year, according to tax officials.
By Keith Gordon; third edition; 277 pages; £74.50; Claritax Books
UK v European Commission (Case C-640/13), Court of Justice of the EU
Bear in mind...
Enforcement by deduction from accounts is unlikely to be wholly effective
The inconsistencies of HMRC’s unified system of fines
Abbey Forwarding Ltd (in liquidation) (TC4190)
M Hunt (TC4183)
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