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Sarah Saunders

Sarah Saunders CTA ATT (Fellow).

ARTICLES

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Murder on the Vatanic

Digitalisation or disgruntlisation?

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No place like home

Home is where the heart is

A Taxmas Carol

Murky world

Shakespearean characters appear to have had their tax problems.

Offshore income gains and the accrued income scheme.

A look at basis periods.

The relevant factors in the badges of trade for self-employment.

What exactly is the purpose of tax?

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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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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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