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Andrew Duggan

ARTICLES

Why The Treasury Cannot Count!
ANDREW DUGGAN corrects the official line with marginal rates of tax.
I SAW A little gem in Hansard recently, and it seemed that the record should be put straight on the point. What better place is there to do so than in the columns of Taxation!?
A simple answer
The beleaguered Dawn Primarolo recently gave the following written answer, according to Hansard for 15 November 2000 (Vol 356, No 160, Col 712W).

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NEWS

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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Deadline dates for January 2025

CASES

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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