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23 June 2015
Take control of your client admin
- Given that HMRC have suspended the QROPS list until July delay making any transfers to a non-UK pension scheme until the list is republished in case it is found not to be compliant.
- The decision in Romasave is a useful reference should HMRC claim they have sent assessments to a taxpayer care of their adviser. Simply acting for the taxpayer is not enough; the agent must be authorised to receive assessments on behalf of the client.
- When considering the interpretation of particular elements of the tax legislation whether...
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