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Callum Macfarlane

ARTICLES

Land remediation relief

The scope of the Finance Act 2001 relief for land remediation has been examined in articles in Taxation in the 11 October 2001 and 21 February 2002 issues. These have highlighted the confusion over whether the relief is confined to capital expenditure. The following letter from the Revenue clarifies this point.

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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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