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13 March 2017
Put your client admin into motion.
- Ensure that you keep accurate records about clients’ pension transfers to overseas schemes. Even if they are tax-free when made a change in the client’s circumstances within five years may affect the tax treatment.
- The decision of the Upper Tribunal not to reconsider the penalties in Tager reinforces the importance of providing complete evidence to the first appeal hearing to obtain the best outcome for the taxpayer.
- If applying for anonymity in a tribunal hearing consider whether there may be a personal element to the appeal. Would the possible outcome depend on the individual’s personal characteristics rather than the general public’s
- If more than a year has elapsed since the filing date for a self-assessment tax return the taxpayer can no longer simply make an amendment to their return. Instead HMRC should use the...
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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.
