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Kelly Sizer

Kelly Sizer is a senior manager at the Low Incomes Tax Reform Group and can be contacted by email: KSizer@litrg.org.uk.

ARTICLES

Past, present and future

A sigh of relief?

False deadlines

Pension trap

On the move

How to help clients who struggle to settle their self assessment bills

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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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