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Loraine Mayo

Loraine Mayo works on all Levy and Levy cases, with particular emphasis on legal research and the management and organisation of complex tax cases, including civil tax appeals for groups of taxpayers and criminal cases. She can be contacted by email: loraine@ levyandlevy.co.uk.

ARTICLES

Levelling the tax-playing field

Heading towards litigation

Consider the cost

How advisers can help their clients in criminal investigations and prosecutions.

Tax fraudsters face stiff, US-style sentences

The Lords’ conclusions on personal service companies

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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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