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Nikesh Sandal

is a manager in the business tax group at Rawlinson & Hunter LLP. He can be contacted by email: nikesh.sandal@rawlinson-hunter.com or tel: 0207 842 2160
ARTICLES
History of the Budget and origin of the 5 April tax year end
Little bag
20 March 2023
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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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