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Graham Elliott

Graham Elliott advises on transaction taxes at Withers LLP. He can be contacted by telephone on 020 7597 6112 and by email

ARTICLES

HMRC seem to be allergic to granting an SDLT relief

A batch of avoidable VAT pitfalls is rustled up by GRAHAM ELLIOTT

GRAHAM ELLIOTT highlights a recent VAT tribunal on the VAT treatment of listed buildings.

A Public Discrimination
Graham Elliott ATII reports on a VAT tribunal which does no credit to statutory law.
When a VAT tribunal declares the law to be absurd, then one has the grounds to express considerable disappointment as well. But where the absurdity leads directly to an unfair discrimination between one person and another, it brings thoughts of human rights to the fore. Unfortunately, there are many unfairnesses which the European Court of Human Rights is unlikely to address.

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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

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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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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