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Sarah Mcneill Ma

ARTICLES

CAPITAL GAINS TAX was not designed to penalise people of modest income on the sale of their home. Yet, as witness the case study which follows, the complexity of the system, coupled with changes in patterns of lifestyle, can bring more people within range of CGT than might be supposed. Just as importantly, once in the system, it can be difficult to get out.

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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

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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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