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Jo Houghton

Jo Houghton is a technical writer with LexisNexis focusing on owner-managed businesses. Previously, Jo worked in corporate tax as a senior manager for PwC in compliance, worked in industry in the tax department of a multinational group and has also lectured on tax.

ARTICLES

The interaction between FRS 102 and the new loan relationship legislation.

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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

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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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