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Noel Mooney

Noel Mooney is an associate director in RSM UK’s tax dispute resolution team and ex-HMRC inspector, specialising in assisting clients and advisers with HMRC enquiries and disclosures. He can be contacted by telephone: 01772 216066 or by email: noel.mooney@rsmuk.com.

ARTICLES

How is HMRC going to trace the holders of £50m of unallocated certificates of tax deposit, asks Noel Mooney.

Do as I say, not as I do

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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

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

Third slide

Deadline dates for December 2024

CASES

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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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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