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Paul Franklin

ARTICLES

Test case

We are concerned that the article in Taxation, 25 November 2004, page 202 by Anne Redston entitled 'The Settlements Saga' asserts that the case of Jones v Garnett is a 'test case'. As far as the Inland Revenue is concerned, that has never been the case. We acknowledge that it is important, and could provide useful guidance about the working of the settlements legislation. But we never agreed, and do not accept, that it is a test case.

Paul Franklin,

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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

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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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