Laurence Field

Laurence Field is a corporate tax partner at national audit, tax, advisory and risk firm, Crowe. He can be contacted by telephone on 020 7842 7280 or email: Laurence.field@crowe.co.uk.

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It’s a drag

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The state is back

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

DEADLINE DATES

Deadline dates for November 2024

CASES

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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Laurence Field

Deadline dates for November 2024