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13 January 2015
Bear in mind...
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- HMRC will begin sending RTI late-filing penalties to employers with 50 or more employees in February. Consider sending a note to clients in this category saying they should send a copy to you immediately if they receive one.
- The taxpayer in ELJ Morris failed to persuade the tribunal that losses from his horseracing venture were allowable. Make sure that clients understand the difference between a hobby and a trade: for example refer to the badges of trade.
- If you have...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
