Nicola Williams

Nicola Williams is a partner (qualified in Scotland and England and Wales) at Burness Paull LLP. She can be contacted by tel: 0131 370 8978 or email: Nicola.Williams@burnesspaull.com.

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When sweet turns to sour

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Tax tip: HMRC enquiries into R&D claims Readers’ forum: Should income from different trades be declared separately? Readers’ forum: Tax treatment of incentive upfront payment Readers’ forum: What is the basis of the legal obligation to disclose errors? Readers’ forum: Was credit note issued correctly for VAT purposes?

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NEWS

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In brief: 19 September 2024 Estimated £1bn ‘cost’ of non-dom status reform challenged Reform of R&D advance assurance scheme is needed HMRC checking remittance basis claims High earners may need to file 2021-22 returns by 29 September

DEADLINE DATES

Deadline dates for October 2024

CASES

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Were Covid trading problems a ‘reasonable excuse’ for paying VAT late? Third-party application for redaction of information fails Taxpayer did not cease to be resident in the UK Taxpayer’s challenge to penalties fails Do related party rules apply?

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Nicola Williams

Deadline dates for October 2024