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Action points, issue 4623

06 November 2017
Issue: 4623 / Categories: For Action

Put your client admin into motion.

  • Note that the abolition of class 2 National Insurance contributions has been delayed until April 2019 – self-employed clients may have been expecting not to pay these after April next year.

 

  • Emphasise to clients especially those setting up a business for the first time the importance of keeping complete accurate records. Not only are they required but they are useful evidence in the event that a dispute arises.

 

  • The result in the McQuillan case reflects the implications for entrepreneurs’ relief of converting loan capital into zero-dividend shares. Make sure clients do not fall into...

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