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Action points, issue 4628

11 December 2017
Issue: 4628 / Categories: For Action

Put your client admin into motion.

  • Try to find time to read HMRC’s latest consultation on late payment interest and penalties. What do you think of the proposals? Consider responding either individually or through your professional body.

 

  • HMRC may issue partner payment notices during an enquiry but does not have to close the investigation. However as the First-tier Tribunal in Beneficial House (Birmingham) Regeneration and another (TC6207) found the need to keep it open should be balanced by avoiding unnecessarily protracted enquiries.

 

  • The Finance Bill Sch 18 deals with partnerships. One new measure is a mechanism to resolve disputes between partners...

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