Kevin Winters

Kevin Winters is a senior solicitor in the personal and family team at Brodies LLP. He can be contacted on tel: 0141 245 6233 or email: kevin.winters@brodies.com.

ARTICLES

When morality and law collide

Woodland idyll

Establishing residence

Offshore trusts: what is the big deal?

Where’s home?

It’s exceptional!

How ordinary?

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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

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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

DEADLINE DATES

Deadline dates for January 2025

CASES

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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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Kevin Winters

Deadline dates for January 2025