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Jenny Tragner

Jenny Tragner is a partner, R&D tax incentives, at Evelyn Partners. She supports businesses with complex cases involving R&D reliefs, including dispute resolution and tax advisory projects. She has contributed to numerous consultations on R&D tax relief. She can be contacted by email: Jennifer.Tragner@evelyn.com.

ARTICLES

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Take two

Good guidance – as far as it goes: Part 2

Good guidance – as far as it goes: Part 1

Positive move

How can two become one?

New beginning

Flee the BERD cage

A good call

Balancing the scales

To protect and to serve

Certainty in uncertain times

Credit where it’s due

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12

Results

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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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