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

David Nickson

ARTICLES

DAVID NICKSON charts the progress of harmonisation of direct taxes in the European Union.

DAVID NICKSON and STEPHEN DAVIES consider how international accounting standards are impacting the taxation of intangibles.

Aspects of Partnerships and Intangibles

DAVID NICKSON and DAVID MURPHY look at the knotty issues of corporate partnerships and the taxation of intangibles.

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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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