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Paul Aplin

Paul Aplin OBE is a former president of ICAEW and was for 40 years in practice in an independent west country firm. He is a member of HMRC’s Administrative Burdens Advisory Board, Tax Faculty board, CIOT council and CFE tax technology committee. He is adviser to personal tax app untied, Daysium and Dext and is a regular commentator on tax and technology issues. Paul is the author of Technology and Tax Administrations, which can be downloaded free of charge at www.tolley.co.uk/taxtech. The views expressed here are his own.

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As the saying goes, if you do not ask, you do not get, and this is true even for obtaining enterprise investment scheme relief, says PAUL APLIN.

CHANCELLORS OF THE Exchequer are, probably by definition, kill joys. Do you remember, for example, how the nursery rhyme

PAUL APLIN illustrates how important it can be for the adviser to stand his ground when he knows he is right

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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

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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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