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

Stephen Camm

ARTICLES

STEPHEN CAMM and CHARLOTTE FARRAR revisit corporation tax self assessment and consider what new patterns have emerged since the creation of HMRC.

DAVID HILL and STEPHEN CAMM examine changes in interviews under Code of Practice 9 post Gill and Gill.

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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

Third slide

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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