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12 May 2015
Get on the right track
- Employers with between 30 and 49 employees should be auto-enrolling employees into a pension scheme. Make sure that these clients are familiar with what this entails and warn those with fewer than 30 employees that they should make preparations because their staging date begins next January.
- The decision in Seddon confirms that a scrip dividend is capital in the hands of the trustees of a settlement and should be taken into account when calculating the inheritance tax exit charge.
- Do you know whether any of your clients are making digital supplies to non-business customers in EU countries? If not consider whether you should circularise clients with a brief explanation of the VAT mini one-stop shop and suggest that they request additional information if required.
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