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Martin Dye

Martin Dye is a tax director at Evelyn Partners and leads their capital allowances services. He specialises in advising business on complex capital allowances issues and regularly contributes to HMRC and Treasury consultation on the subject. He can be contacted by tel: 07776255063 or email: martin.dye@evelyn.com.

ARTICLES

Capital allowances ‘full expensing’ to be extended to plant and machinery used for leasing.

No more tinkering

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

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Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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