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

Philip Ridgway

Philip Ridgway CTA is a barrister who practises from Temple Tax Chambers

ARTICLES

Will the government and HMRC's attempts to level the goodwill playing field be effective?

Lack of joined-up thinking means inconsistent treatment of the sale of goodwill

Do it only with care, says PHILIP RIDGWAY

HMRC's dilatoriness resulted in near disaster in a recent fraud case. PHILIP RIDGWAY reports

When is a long-term objective a transitional measure, asks PHILIP RIDGWAY

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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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