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Morag Miller

Morag Miller is a partner and head of healthcare at Armstrong Watson LLP. She can be contacted on tel: 01132 211370 or email: morag.miller@armstrongwatson.co.uk. 

 

ARTICLES
Pension tax issues for healthcare professionals
Bitter pill
04 January 2022
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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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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
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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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