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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: 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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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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