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26 July 2016
Put your client admin into motion.
- Next April may seem a long way off but it would be a good idea to read the HMRC guidance on the operation of the restriction to interest relief for buy-to-let landlords. Then draft a briefing for clients showing how they might be affected.
- The First-tier Tribunal’s decision in English Holdings decided that a taxpayer could set corporation tax losses against income subject to income tax. Bear this in mind for clients with more than one income stream in a similar situation.
- What priorities would you set for the Office of Tax Simplification? Why not respond to the consultation and tell the OTS what you would like it to concentrate on.
- Many practitioners carry out share exchange transactions selling shares in exchange for loan notes in company sales for example. The Upper Tribunal’s decision...
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