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12 July 2016
Put your client admin into motion.
- LITRG has criticised the various childcare support schemes as overly complicated. It might be helpful to prepare a briefing on the different government arrangements available so that it is ready to hand out to clients who need that information.
- The decision in R King (TC5163) is useful in that it confirms that a partner may include a different share of the partnership profit than that shown in the partnership statement if they believe the latter is wrong.
- When considering entitlement to entrepreneurs’ relief ensure that consideration has been given to all other categories of share in the company concerned. Although it is ordinary share capital that is relevant other shares could fall within this definition.
- If a client is selected for an enquiry by HMRC’s wealthy and mid-sized business compliance directorate adopt the collaborative approach to try...
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