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Constantine Christofi

Constantine Christofi is an associate in RPC’s tax team. He specialises in managing complex litigation brought both before the tax tribunals and higher courts and judicial review proceedings. Constantine can be contacted on: 020 3060 6583 or by email at: constantine.christofi@rpc.co.uk.

ARTICLES

Rediscovering ADR

La bella figura

No need for formalities

Faulty follower

Going stale

Flawed decision

Argument continues

Holes in the regime

Play by the rules

Beware the knock

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12

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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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