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08 November 2016
Put your client admin into motion.
- Revenue and Customs Brief 16/2016 is a useful clarification of the VAT treatment of goods and services paid for before VAT registration. This is always something worth pointing out to new businesses to ensure valuable VAT deductions are not missed.
- The decision in Aquarius Film Company (TC5434) on the taxpayer’s wish to opt out of the cost-shifting regime that applies to complex appeal cases reflects the importance of ensuring the application is made within the time limit as a late one may not be accepted.
- FA 2016 introduced a new Condition D into the entrepreneurs’ relief associated disposal rules for assets acquired on or after 13 June 2016. Care should be takenbecause relief may be lost if interests have changed in the three years before a disposal.
- Advisers acting for clients with employee benefit loans...
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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.
