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Amber Cottrell

Amber Cottrell ACMA, CTA is a senior tutor at Tolley Exam Training. She can be contacted on 020 3364 4500 or examtraining@lexisnexis.co.uk. Visit www.tolley.co.uk/products-and-services/exam-training.

 

ARTICLES
Corporate taxation ATT paper 4

Corporate taxation confidence

12 December 2018
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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?
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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
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