Harry Winter

Harry Winter is a tax barrister at Gray’s Inn Tax Chambers. He specialises in tax litigation and represents both HMRC and taxpayers in tribunals and courts. He can be contacted via his chambers’ website or at clerks@taxbar.com.

Gray’s Inn Tax Chambers won the award for tax chambers of the year at the 2024 Tolley’s Taxation Awards.

ARTICLES

Tax statutes: a guide for the perplexed

La bella figura

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

DEADLINE DATES

Deadline dates for November 2024

CASES

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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Harry Winter

Deadline dates for November 2024