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: 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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Nick Wright

Deadline dates for January 2025