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Gill Steel

Gill Steel is a director at LawSkills Ltd, a training and consulting business. Visit: www.lawskills.co.uk.

Gill’s book Residence Nil Rate Band – practical thoughts on its use and application has more information on the impact of the residence nil rate band. The book is published through lulu.com, but is also available from Hammicks and Amazon ISBN 978–0–244–69375–6.

ARTICLES

Regulatory maze

Gill Steel uses a practical example to illustrate the operation of the new rules governing downsizing for the inheritance tax residence nil rate band.

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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