Tom Gilliver

Tom Gilliver is an associate at Slaughter and May. He advises on all areas of UK corporate taxation, including disputes and settlements with HMRC. He can be contacted by telephone on 020 7090 3462 or email: tom.gilliver@slaughterandmay.com.

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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

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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

DEADLINE DATES

Deadline dates for November 2024

CASES

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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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Tom Gilliver

Deadline dates for November 2024