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Action points, issue 4603

12 June 2017
Issue: 4603 / Categories: For Action

Put your client admin into motion.

  • How are your clients progressing with their P11D submissions for 2016-17? The deadline is 6 July so it might be helpful to send a reminder to employers that undertake this task for themselves with an offer of assistance if required.

 

  • The Upper Tribunal in CRC v Elbrook considered the meaning of ‘immediately or readily available’ resources in particular the availability of fixed assets and investments as sources of finance. This makes the case a useful reference for any business considering a hardship application 

 

  • Note that under the proposed changes to the tax treatment of termination payments ...

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