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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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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