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Income Tax
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179
Readers’ forum: What year do dividends fall into?
Share dividends
The taxman - the sometimes forgotten person in mediation settlements
Do not forget the taxman!
Register of overseas entities – latest developments
Clear conscience?
Readers’ forum: IHT implications of waiving dividend entitlement
‘Waiving’ goodbye
Readers’ forum: Reducing payment on account mid-way through the year
Self assessment
Readers’ forum: Has grazing rights income caused a late registration?
Grazing
Readers’ forum: Declaring rent on returns
Repairing lease
Adjudicator’s Office 2022-23 annual report
Focus on the customer
Readers’ forum: Capital gains tax on disposal of shares
Shares to children
OpRA in action
A good offer
Reasonable excuse for failure to notify
Key change
Readers’ forum: Is there a requirement to register for Irish PAYE?
Haulier conundrum
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Practice tip: Increase the perceived value of your services
Readers’ forum: Possibility of mixed-use relief claim
Readers’ forum: Do I need to inform HMRC of ex clients’ death?
Readers forum: Why can’t HMRC get the simple things right
Readers’ forum: VAT problem created by disbursement mark-up?
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NEWS
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Estimated £1bn ‘cost’ of non-dom status reform challenged
Reform of R&D advance assurance scheme is needed
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High earners may need to file 2021-22 returns by 29 September
ATT publishes Budget recommendations
DEADLINE DATES
Deadline dates for October 2024
CASES
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Were Covid trading problems a ‘reasonable excuse’ for paying VAT late?
Third-party application for redaction of information fails
Taxpayer did not cease to be resident in the UK
Taxpayer’s challenge to penalties fails
Do related party rules apply?
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Were Covid trading problems a ‘reasonable excuse’ for paying VAT late?
Third-party application for redaction of information fails
Taxpayer did not cease to be resident in the UK
Taxpayer’s challenge to penalties fails
Do related party rules apply?