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Action points, issue 4488

10 February 2015
Issue: 4488 / Categories: For Action , Admin

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  • HMRC say there are still 890 000 tax returns outstanding for 2013/14. If you have clients whose returns are still waiting to be filed try to mitigate any late filing penalties by chasing the client for outstanding papers etc. to submit the return as soon as possible.
     
  • As reflected in CRC v Astral the issue of whether a building is new or converted for VAT purposes is a question of fact and degree. This case would be worth recalling if you are in dispute with HMRC...

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