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17 December 2013
Your final ‘to do’ list of 2013
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- The anti-avoidance measures aimed at partnerships are much tougher than expected. Take the time to read through the proposals to see how they will affect not only your clients but also the structure of your own business.
- The taxpayer in TBD Morris Environmental Ltd claimed (with only partial success) it had reasonable excuse for late payment of PAYE tax and National Insurance because it had posted the monthly cheques three to six days before the due date. If paying by post it is always advisable to post in good time and if possible obtain record of posting.
- If an agent wants...
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