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02 August 2016
Put your client admin into motion.
- HMRC has launched an online service for pension scheme members to apply to protect their pension savings from the lifetime allowance tax charge. As a result all applications for fixed and individual protection must now be made online.
- There is no guarantee that a First-tier Tribunal will grant a late appeal – as the decision in AS Martin shows. If you find that it is necessary to apply for permission to make a late appeal make sure you have good reasons. Better still appeal in time.
- In considering whether loan notes were restricted securities the Supreme Court decision in Deutsche Bank was relevant. This confirmed that ITEPA 2003 s 423(1) should be limited to provisions having a business or commercial purpose.
- Ensure that clients who are planning to convert a non-residential property into dwellings understand...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
