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

Catherine Robins

Catherine Robins is a tax partner at Pinsent Masons LLP. She can be contacted on 0121 625 3054 or email: catherine.robins@pinsentmasons.com.

ARTICLES

Bring up the plastic

If it ain’t broke…

Missed opportunity?

Meeting points

Icy problem

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12

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

Third slide

Deadline dates for May 2025

CASES

Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

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