In light of errors made by a partnership in operating PAYE, HMRC have imposed penalties but suspended them for eight months. What will be the impact on this of mistakes made by one of the partners in...
The correspondent acts for a writer and media personality who prepares material for himself and others. The plan was to declare the client’s income as trading income but the querist wonders if it...
An adviser is responsible for preparing the accounts and returns of several flat management companies. What will be the effect of recent developments in the Landlord and Tenant Act 1987 whereby it is...
After taking on a number of clients from a recently retired accountant, the agent found that tax credit claims for two clients had been calculated using the incorrect profits figures (in HMRC’s...