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Simon Ager

ARTICLES

SIMON AGER of Mayer, Brown, Rowe & Maw, considers the decision in Commissioners of Inland Revenue v Trustees of the Sema Group Pension Scheme [2003] STC 95.

What on earth is unjust enrichment? SIMON AGER, of Mayer, Brown, Rowe & Maw,
explains that the answer lies among socks, extended warranty insurance and 'real
chocolate' teacakes.

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

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Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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