Robert Leach

Robert Leach FCA is author of Leach’s Tax Dictionary published by Spiramus Ltd. Robert can be contacted on 020 8224 5695 or by email: robert.leach04@googlemail.com.

ARTICLES

VAT: a very arbitrary tax

The power of ten

Some of the more interesting events that happened in 2016.

2015 was an exciting one for tax practitioners, with much to learn.

Could the relatively short draft of FA 2014 be the start of a welcome trend?

Win Champagne (or a Tolley’s handbook) with our cryptic crossword and hunt for the best-dressed tax guides

ROBERT LEACH traces the evolution of National Insurance since its introduction 100 years ago

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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

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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

DEADLINE DATES

Deadline dates for January 2025

CASES

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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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Robert Leach

Deadline dates for January 2025