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Isaac Delestre
Isaac Delestre
is a research economist at the
Institute for Fiscal Studies, where he sits in
the tax sector. His current research focuses on
the use of administrative tax datasets to study
taxpayer behaviour. He can be contacted by
email:
isaac.delestre@ifs.org.uk
.
ARTICLES
Pensions taxation in (and not in) the Budget
Missed opportunity
British tax system is in need of reform
Need for reform
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NEWS
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High level of claim refusal may deter claimants
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In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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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