Michael L Firth

Michael L Firth is a barrister at Gray’s Inn Tax Chambers, where he advises on taxation and commercial/private law. He can be contacted by email and by phone: 020 7242 2642

ARTICLES

What happens if a liability is accidentally increased? Tax normalisation may be the key

The Supreme Court’s decision in the conjoined Pitt and Futter cases shines a light on equitable remedies

An argument in favour of a broader general anti-abuse rule that applies to HMRC as well as to taxpayers

Personal trading companies could slip up on the new general anti-abuse rule

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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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Michael L Firth

Deadline dates for January 2025