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Action points, issue 4622

30 October 2017
Issue: 4622 / Categories: For Action

Put your client admin into motion.

  • As mentioned in ‘This week…’  Taxation is keen to hear from new writers. Don’t be shy: if you have come across an interesting point that you think is worth sharing why not write it up as a case study.

 

  • There must be a direct and immediate link between legal services and taxable activity for their cost to be allowable for VAT (see Praesto). It is not enough that the services were supplied to the director – the question is whether the business was entitled to them.

 

  • Assurances from HMRC about a taxpayer’s non-UK domiciled status should not...

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