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11 September 2017
Put your client admin into motion.
- Are your clients ready for HMRC’s new 2-step verification process? It would be worth telling them about it and at the same time remind them about other systems’ security measures they should consider.
- In Märtin HMRC indicated that if the tribunal ordered a closure notice it would close the enquiry on the basis that the loss relief would be refused. The taxpayer would then have to prove before a tribunal that he was entitled to the relief and that would almost certainly require him to provide the documents requested.
- The use of employee benefit trusts in tax...
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