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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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

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Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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The critical role of data quality in tax compliance Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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