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Emmanuelle Deglaire

Emmanuelle Deglaire Ph.D is associate professor of law at EDHEC Business School and a specialist in tax matters and business structures, She has more than 15 years’ experience teaching legal and tax issues and focuses her research on big data and artificial intelligence within Legal Edhec Researcher Center. Emmanuelle can be contacted at: emmanuelle.deglaire@edhec.edu.

ARTICLES

Taxation of data

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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

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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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