Nick Wright

Nick Wright ACA CTA is a director at Jerroms Miller, Specialist Tax. He can be contacted by tel: 0121 693 5000 or email: nickwright@jerromsmiller.co.uk.

ARTICLES

CGT changes in the autumn Budget 2024

EOTs: immediate tax savings … for some

Section 431 elections

What’s the problem?

Selling out

Merging rules

Know your ABCs

Transferring the benefit

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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

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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

DEADLINE DATES

Deadline dates for December 2024

CASES

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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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Nick Wright

Deadline dates for December 2024