Since 1927 the leading authority on tax law, practice and administration

Peter Mason

Peter Mason is a partner and barrister in the newly formed Rosetta Tax LLP where he assists taxpayers with resolution of tax disputes and is now dealing with their first tax penalty appeal under TMA 1970, s 100. He can be contacted by email and on 0203 5877802.

ARTICLES

A recent decision of the Upper Tribunal considers the nature of a transfer of a going concern.

HMRC, tax practitioners and the courts can be educated by the Hok case

Can input VAT be recovered prior to the making of taxable supplies? PETER MASON explains recent changes in the ECJ’s approach

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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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