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J&A Young (Leicester) Ltd and others (TC4771)

The Treasury will respond to the pension tax relief consultation in the next budget.

New research into employee's attitude towards auto-enrolment.

Chance to increase state pension through top-up scheme.

Lifetime allowance will be reduced.

A move for guidance service on pensions.

Three-year re-enrolment process under the pensions auto-enrolment regime.

B Patel (TC4617)

The tax treatment of a pension mis-selling compensation payment.

The PAYE and pension obligations of an employer for an employee in France.

New proposal might result in smaller retirement pots.

A Havercroft (TC4571)

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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

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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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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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