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Action points

21 January 2014
Issue: 4436 / Categories: For Action , Admin

Tasks to pass around the office this week

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  • Keep an eye on HMRC’s new blog for accountants. It may contain information not highlighted elsewhere on the department’s website: for example the latest post refers to copycat websites.
     
  • If approval is withdrawn from a pension scheme make sure the trustees are aware the relevant date for a tax charge under TA 1988 s 591C(1) is the year in which HMRC issue the notice withdrawing approval rather than  the year approval is actually withdrawn (John Mander Pension Scheme Trustees Ltd).  
     
  • When a tax-planning exercise involves a series of transactions always ensure other advisers understand the importance of the planned sequence...

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