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

Ben Elliott

Ben Elliott is a barrister at Pump Court Tax Chambers. He can be contacted by email: clerks@pumptax.com.

ARTICLES

Unallowable purpose

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NEWS

Out & about: 3 October 2024 Number of claims falls but expenditure rises Consultation on electronic invoicing promised Businesses value stability and certainty Scottish government consults on building safety levy

Third slide

Deadline dates for November 2024

CASES

Property with carrier stream is mixed use Correct for HMRC to give cross-undertaking Error on assessment did not invalidate discovery Offshore group member did not exercise control Supply of legal services was not linked to taxable supplies

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This week's opinion: 3 October 2024 Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd Trading losses and basis period reform Income tax on pension scheme lump sums Dissenting opinions: caravans and VAT

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