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26 August 2015
Put your client admin into motion.
- Take the time to read to HMRC’s factsheet on the new dividend allowance. Make a note to contact clients who will be affected by the new legislation so that you can explain the rules and consider whether they need to take any action.
- Make sure that the re-investment requirements of TCGA 1992 Sch 5B are not jeopardised when carrying out expenditure on a qualifying trade if claiming enterprise investment relief as happened in East Allenheads Estate Ltd.
- HMRC may seek information from end clients to determine whether the IR35 legislation applies to a contractor. Although the adviser cannot prevent this they can attend any meeting between the parties as a silent observer.
- The employee shareholder scheme may have advantages...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
