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

Tim Palmer

Tim Palmer CTA ATT lectures on various tax topics all over the UK. He is also a tax consultant with Gravita Chartered Accountants London. Gravita provides tax investigation consultancy advice to the profession. Tim can be contacted by email: tim.palmer@gravita.com.

ARTICLES

Knock knock … who’s there?

Construction operations

Benefits all round

Let’s switch over

Construction upheaval

What does voluntary payrolling of benefits entail?

The inheritance tax revamp for non-domiciled spouses explained

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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