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Oliver Marre

Oliver Marre is a barrister in practice at Tax Chambers, 15 Old Square. He can be contacted by email

ARTICLES

An unlikely connection between Andrew Mitchell MP and Apollo Fuels

A problem for organisations that trade through charitable subsidiaries

Unpublished Special Commissioners’ decisions must stay under wraps to maintain justice and fairness

Holding shares in a trading company by way of a partnership is not a bar to business property relief

Reviewing the First-tier Tribunal decision in Apollo Fuels, which concerned company car leasing arrangements

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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

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

Third slide

Deadline dates for January 2025

CASES

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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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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