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03 November 2015
Put your client admin to motion.
- Take time to read and if possible respond to the Office of Tax Simplification’s consultation and key questions on how the tax system for small incorporated businesses could be improved. Perhaps draw clients’ attention to it and ask them for their thoughts.
- The decision in North of England Zoological Society shows that it is important for partly exempt traders to adopt an assertive approach to input tax allocations and think outside the box about the purpose of an expense rather than play safe and underclaim input tax.
- Note that the definition of a relevant salary sacrifice arrangement which can be found in ITEPA 2003 s 289A(5) was extended between the publication of the draft Finance Bill 2015 and the final version that was passed into law.
- Remember that for...
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