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

Sam Hart

Sam Hart is associate partner and head of private client tax at Claritas Tax, an independent specialist tax consultancy. She can be contacted via email: sam.hart@claritastax.co.uk.

ARTICLES

Is paying tax the right thing to do?

A lot can happen in ten years

Room 101 – visit two

Keeping your options open

The gift that keeps on … taking

Out of the ordinary

Room 101

SAM HART goes back to first principles with a look at accounting dates and their taxation effects

By John Thurston LLB TEP; £72

2008/09 is the first time that the new remittance basis rules will be seen on a self assessment tax return. SAM HART goes back to first principles to clarify the rules

The mystery of the new remittance basis of taxation is investigated by SAM HART

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12

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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

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NEWS

Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees

Third slide

Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

MOST POPULAR

This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

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