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Sam Dean

Sam Dean is an associate director, tax risk management at Grant Thornton LLP, specialising in tax risk management and financial crime prevention. Before joining Grant Thornton in May 2022, Sam spent 12 years at HMRC in the specialist investigation and fraud investigation units and was the HMRC lead for the implementation of the corporate criminal offence from the day it was enacted in 2017. He can be contacted by email: Sam.Alexander.Dean@uk.gt.com or tel: 020 7728 2084.

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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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