A Banks (TC3592)
M Haynes Ltd (TC3418)
Authorised tax agents can now use a single spreadsheet to register ten or more partners in a limited liability partnership (LLP) for self assessment and National Insurance, rather than having to fill in individual forms SA401 or SA402.
The nominated partner must sign the spreadsheet, which has to be completed in a font no smaller than 12 point Times New Roman.
The information to be included depends on which of four types partner is involved, but the LLP’s name, address and unique taxpayer reference should be supplied in all cases.
A Goodall (TC3170)
Reasoning that works before tax tribunals
One adviser’s tale of helping a wayward driving instructor with outstanding liabilities
A client made payments into a seed enterprise investment scheme and an enterprise investment scheme in 2012/13 and 2013/14. No certificates were received in time for submission of the 2012/13 tax return
M C Armitage (TC3195)
P Bristow (TC3146)
HMRC tackled record levels of online fraud in the run-up to last month’s self assessment deadline, the department has revealed.
Taxpayers reported 23,247 incidents of phishing o the Revenue during the three months to 31 January: an increase of 47% on the same period a year earlier. As a result, the department closed 178 web sources of bogus emails offering tax refunds during January 2014, marking year-on-year growth of 274%
The taxman was alerted to more than 91,000 incidents of phishing during the whole of 2013 and put a stop to 1,476 sites.
S Varma (TC3147)
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