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05 June 2017
Put your client admin into motion.
- It may be useful to make a note of clients who would have been affected by the provisions that were removed from Finance (No 2) Bill to ensure that if they are introduced in a post-election finance bill the clients’ circumstances can be easily reviewed.
- The importance of effective communication between the adviser and client is highlighted in the Jackson case. Both thought the other would submit an enhanced protection election. Ensure it is clear who is responsible for such actions or tax reliefs may be lost.
- TCGA 1992 s 24 allows a negligible value claim to be made by the owner of an asset and claims can be backdated by up to two years before the beginning of the year of assessment in which the claim is made for individual taxpayers.
- The new...
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