Action points

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• If you have charity or community amateur sports club clients that have recently merged with another similar organisation and want to take over the old club’s gift aid claims history make sure HMRC are notified within the time limits.
   
• An issue arose in Stratton as to the tax due when the employee sold shares. Remember to check the terms under which such shares are acquired since those acquired by reason of employment and where the interest is conditional will be subject to income tax when sold.
   
• Does your firm have processes to ensure correspondence is dealt with quickly and efficiently? It...