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25 February 2014
Key jobs for you and your colleagues
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- It is coming up to the end of the tax year: are you and your clients sure about what you have to do in respect of final PAYE submissions? Take time to read HMRC’s guidance and pass on information and instructions to your clients.
- The decision in Donovan and McLaren certainly establishes that dividend waivers in favour of spouses cannot be made when there are insufficient profits to pay the full dividend and even then may need to have a commercial purpose.
- Check that penalties levied on clients by HMRC are in line with the law and practice and have not been imposed...
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