Since 1927 the leading authority on tax law, practice and administration

Miles Dean

Miles Dean is a partner and head of international tax at Andersen LLP. He can be contacted by email: miles.dean@uk.Andersen.com.

ARTICLES

Miles Dean discusses the workings and benefits of the Italian tax regime.

Is Etsy’s Irish HQ choice crafty?

The game plan

The game plan

Miles Dean considers the potential implications of the Spanish tax authorities’ pursuit of tax from high-profile footballers.

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12

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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

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

Third slide

Deadline dates for November 2024

CASES

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

MOST POPULAR

Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation

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