A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.
October promises to be another busy month for advisers to SMEs says David Whiscombe
As well as being the latest filing date for 2012/13 paper self-assessment returns 31 October is also the deadline for payment of 2013/14 ATED (returns having been due by 1 October); and HMRC’s ‘my tax return catch-up plan’ directed at taxpayers with outstanding returns from 2011/12 or earlier closes on 15 October with returns needing to be filed and...
