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Action points, issue 4546

19 April 2016
Issue: 4546 / Categories: For Action

Put your client admin into motion.

  • HMRC’s digital plans are here to stay so make sure that you your staff and your clients keep up to date with developments. If you are taking part in HMRC’s agentonline self serve why not consider putting your firm forward?

 

  • The taxpayer’s claim for entrepreneurs’ relief in J Moore may have succeeded had the compromise agreement set a date for the taxpayer to depart the company or resign as a director after the day the shares were bought back by the business. This case would be worth bearing in mind for clients in similar situations.

 

  • Gifts made by a donor from the capital of their estate more than seven years before their death are outside the scope of inheritance tax. Donors and donees should ensure that a detailed record of such gifts are retained.

 

  • ...

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