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

Rebecca Sheldon

Rebecca Sheldon is a barrister at Old Square Tax Chambers and accepts instructions to advise or to act alone or as junior counsel in all areas of taxation. She is qualified to accept instructions directly from the public and can be contacted on 020 7242 2744 or rebeccasheldon@15oldsquare.co.uk.

ARTICLES

A political question

A second chance?

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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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