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Fintan Clancy

ARTICLES

FINTAN CLANCY, solicitor examines some recent changes in European Union law.

FINTAN CLANCY examines the relationship between European Union law and United Kingdom dividend taxation.

THE TREATY OF Rome, signed in 1957, had as one of its aims the creation of establishing a single market within the European Union. Discrimination between businesses and people on the basis of nationality is incompatible with this aim, and the Treaty of Rome protects fundamental freedoms as specific examples of prohibited discrimination. These are: free movement of capital and payments, persons (including the right of establishment), and the freedom to provide services.

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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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