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

Steven Porter

Steven Porter is the head of Pinsent Masons’ tax disputes and investigations practice. He advises clients on contentious tax matters, including HMRC enquiries, investigation projects, ADR, tax litigation and pre-charging criminal prosecutions. He can be contacted by email: steven.porter@pinsentmasons.com or tel: 020 7490 9378.

ARTICLES

Steven Porter and Penny Simmons discuss combatting tax avoidance by umbrella companies.

Too far either side

Agent’s fees

Data exchange

Raise your defences

Bring up the plastic

Icy problem

Show

12

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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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