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

Scott Harwood

Scott Harwood is a partner at RSM UK Tax. He can be contacted by email: scott.harwood@rsmuk.com or tel: 020 3201 8000.

ARTICLES

A financial black hole

Single or multiple?

Controlling the umbrella

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12

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

Third slide

Deadline dates for May 2025

CASES

Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

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