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

Dave Jordan

ARTICLES

DAVE JORDAN looks at the meaning of 'non-residential' in the light of recent case law.

DAVE JORDAN considers the effect of the European Court of Justice's recent ruling in EC v UK on road fuel expenses.

Customs have come back for a second bite at the cherry with regard to multiple or single supplies. DAVE JORDAN reports.

DAVE JORDAN reports on a disturbing case with a favourable conclusion.

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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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