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Action points, issue 4573

26 October 2016
Issue: 4573 / Categories: For Action

Put your client admin into motion.

  • The deadline for responses to the Making Tax Digital consultations is 7 November. If you have not made your thoughts known to HMRC do take the opportunity to do so. The MTD plans represent unprecedented change so it is important to have your say.

 

  • Remember that in CRC v Kati Zombory-Moldovan the Upper Tribunal ruled that the VAT land exemption did not apply because the business supplied considerably more than a licence to occupy land.

 

  • Businesses with operations in the EU should consider the potential implications and costs of the UK ceasing to be a member of the EU social security contributions system. This will be particularly important for SMEs where social security contributions represent a material cost.

 

  • Have you considered whether any of your clients should be on the people of significant control...

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