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Derek Jenkins

ARTICLES

DEREK JENKINS, tax partner at PricewaterhouseCoopers, analyses HMRC's technical note concerning the tax treatment of leased plant and machinery.

DEREK JENKINS considers the proposals for leasing and other corporation tax reforms contained in the 2004 Pre-Budget Report

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Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees

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Deadline dates for December 2024

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Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

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