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Action points, issue 4520

29 September 2015
Issue: 4520 / Categories: For Action , Admin

Put your client admin into motion.

  • If you have clients who run employee share schemes check to ensure theirs has not been registered more than once – if it has a share scheme return must be filed for it using the ERS online service. Incorrect registrations should then be removed.  
 
  • The First-tier Tribunal decision in Lennon reflects the importance of ensuring that all the conditions are met when claiming VAT zero-rating on the construction of a new residence. Safety reasons alone for not meeting them are insufficient.   
 
  • The HMRC-commissioned report Trends in the tax agent market noted that more firms are offering automated or specialist services. Consider whether your practice may be vulnerable to such firms perhaps leading to a loss of clients.
 
  • Historically tax practitioners have...

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