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29 April 2014
Jobs for your office
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- Contact clients with employees to check that they have reported all their 2013/14 PAYE information to HMRC. Remind them that if they need to make any adjustments for that year these must be reported on an EYU by 19 May.
- The decision in J Rice may be helpful if you are trying to establish what constitutes a sufficiently significant change to amount to the cessation of a business to obtain entrepreneurs’ relief. Note the change needs to be dramatic rather than organic.
- Pay particular attention to the rules for connected and interdependent companies when advising clients on the employment allowance ...
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