Issues for tax advisers to consider in April include: ensuring that self-assessment returns are completed before 30 April when penalties under FA 2009 Sch 55 para 4 are occasioned; changes to rules for furnished holiday letting businesses from 6 April; the availability of SEIS relief, and whether that relief is a more attractive option than the enhanced EIS.
Issues for tax advisers to consider in April include: ensuring that self-assessment returns are completed before 30 April when penalties under FA 2009 Sch 55 para 4 are occasioned; changes to rules for furnished holiday letting businesses from 6 April; the availability of SEIS relief, and whether that relief is a more attractive option than the enhanced EIS.