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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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

MOST POPULAR

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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