23 February 2018
NLJ columnist Stephen Gold has some pearls of advice for late taxpayers, in Civil Way this week. In one case a taxpayer who paid £1.83m capital gains tax six months late was allowed to use the excuse that they settled as soon as their financial circumstances permitted.
Meanwhile, businesses will be cheered by the news that the Late Payment of Commercial Debts (Amendment) Regulations 2018 come into force on 26 February, targeting ‘grossly unfair’ terms and practices, and compensation for late payment.
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