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30 June 2015
Serve admin aces to your clients
- Tax practitioners should consider volunteering to test HMRC’s agent online self-serve facility if they have not already done so.
- The decision in Automotion CPM Group Ltd (TC4380) shows how important it is to check information on tax returns that looks surprising. It may be correct but if it is not HMRC may impose a penalty for careless behaviour.
- When dealing with HMRC enquiries in connection with the general anti-abuse rule ensure that full account has been taken of the published guidance from the GAAR Advisory Panel. However ...
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