Since 1927 the leading authority on tax law, practice and administration

Andy Tall

Andy Tall FCA CTA is a tax partner at HW Fisher LLP. He can be contacted on 020 7380 4909 or email: atall@hwfisher.co.uk.

ARTICLES

Basics of group relief: Part 2

Basics of group relief: Part 1

Time for a rethink

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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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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

Third slide

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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