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Action points, issue 4486

27 January 2015
Issue: 4486 / Categories: For Action , Admin

Points to action

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  • It would be worth drawing the attention of clients who work in the voluntary sector to the Charity Commission’s guidance on the use of tax reliefs. The examples may prove particularly helpful in showing arrangements that will be considered abusive.
     
  • The taxpayer in HS Patel said he employed his wife and had made a redundancy payment to her but the tribunal concluded she was a partner in the business. The decision shows that it is important to be able to support a claim that an employer/employee relationship...

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