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

Christopher Rose

ARTICLES

E-commerce: law, business and tax planning
Julian JB Hickey, with Robin Mathew and Christopher Rose
Hardback; 315 pages; price £95; published by Jordan Publishing Ltd, telephone 0117 9230 600.
A subject such as the taxation of electronic commerce is one made in heaven for publishers but a recurring nightmare for authors, not to mention practitioners, such is the pace of change. The changes so far are not so much in the application of the law but in the thinking that will drive that application.

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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

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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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