Elizabeth Small

Elizabeth Small is corporate tax partner at Forsters. She has particular expertise in commercial and residential property transactions and can be contacted by telephone: 0207 863 8380 or by email: elizabeth.small@forsters.co.uk.

ARTICLES

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Misunderstood and forgotten

Building blocks of tax

Making your gift go further

Elizabeth Small discusses the Labour party’s proposal to apply VAT on school fees.

Consider the following options…

To VAT or not to VAT?

Focus, please

Temporary? Maybe...

The new abroad?

Shifting sands

Savings for the whole family?

Learning from the past

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Results

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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

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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

DEADLINE DATES

Deadline dates for January 2025

CASES

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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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Elizabeth Small

Deadline dates for January 2025