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Action points, issue 4624

13 November 2017
Issue: 4624 / Categories: For Action

Put your client admin into motion.

  • Note that new trusts with a tax liability for 2016-17 must register on HMRC’s trust registration service by 5 January 2018 – the deadline of 31 October has been extended.

 

  • If taking a case to a tax tribunal bear in mind that some documents may be privileged and not used in skeleton arguments – for example those that have been produced in negotiations. The judge in Taylor said these could be used only if the parties agreed.

 

  • Controversially to secure successful prosecutions of offshore tax evaders HMRC no longer needs to prove that individuals who...

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