The 'Details' tab of the company accounts page presently offers check-boxes for Group Company? and Small group? If both these are checked, TF automatically generates i) a s479a note and ii) a prevention of online filing for that reason.
This is mostly useless, because most companies checking those boxes will not qualify for s479a (and will not want to) - they will still want to exempt by s477. Worse, at present, accountants are likely to quite correctly check both boxes and then find that i) they have an illegal s479a note and ii) they have had to print and post accounts which could more easily have been filed online.
It would be vastly better if a third check-box were added to allow an opt-in to s479a for those few who qualify for it and want it.
Guest
