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

Chris Jones

ARTICLES

CHRIS JONES looks at the pension scheme possibilities and problems post-April 2006.

Letters on UITF 40, and on estate returns

Readers' Forum

Loose Ends

Readers' planning points, pitfalls and other correspondence.

Sharkey v Wernher

In 'Sharkey Revisited', in Taxation, 24 July 2003 at pages 443 to 446, I set out reasons why I felt that the decision in Sharkey v Wernher 36 TC 275 could be challenged, either as always having been wrong or at least having been obsolete since the introduction of section 42, Finance Act 1998.

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
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free report here.

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

MOST POPULAR

Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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