Simon Groom

Simon Groom ATT CTA FCA is a tutor with Tolley Exam Training and is currently ATT president. He can be contacted on 020 3364 4500 or technicalqueries@lexisnexis.co.uk. Visit: www.tolley.co.uk/exam-training.

ARTICLES

The basics of basis period reform: Part 2

The basics of basis period reform: Part 1

What a relief

It’s a rollover

Advice for those who didn’t do as well as they had hoped in November’s CTA and ATT exams, by SIMON GROOM

SIMON GROOM knows how to wrestle your examination monsters into a deep sleep

SIMON GROOM wonders if more choice is a good or a bad thing when it comes to the new CTA structure

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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

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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

DEADLINE DATES

Deadline dates for December 2024

CASES

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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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Simon Groom

Deadline dates for December 2024