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

Conor Brindley

Conor Brindley is a partner at Thomas Eggar LLP. Telephone 020 7650 3932, email: conor.brindley@thomaseggar.com or visit: www.thomaseggar.com.

ARTICLES

The key property taxation provisions in the autumn statement.

Summary of the recent European Union tax rulings on the state aid rules.

CONOR BRINDLEY explains the continuing relevance of Spargo’s Case

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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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