Simon Oakes

Simon Oakes is a former head of the Adjudicator’s Office and now advises on the use of HMRC’s complaints process. He can be contacted on tel: 07765 407921 or email: simonloakes@btinternet.com.

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Too much power

There are various options for complaining about HMRC, explains SIMON OAKES

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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

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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

DEADLINE DATES

Deadline dates for May 2025

CASES

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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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Simon Oakes

Deadline dates for May 2025