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equitable liability
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Replacement for equitable liability
Statutory replacement finally becomes law
Fair enough?
KEITH M GORDON scrutinises the proposed legislation designed to codify the current equitable liability practice
Equitable liability legislation unveiled
HMRC launch consultation on ESC saved from axe
Equitable liability to become part of law
Success for campaign to save HMRC concession
Do it now!
MIKE TRUMAN is losing patience with the delay over equitable liability
Take care
KEITH M GORDON suggests that the equitable liability practice falls within HMRC’s current discretionary powers
Aussie rules
MIKE TRUMAN thinks the Australians may have a thing or two to teach us. They might also have something to say about equitable liability
Equitable liability and tax credits
'Withdrawal will lead to familiar problems'
Library page: equitable liability
Taxation's coverage of the administrative practice's withdrawal
Non-compliance
Support for Taxation's latest campaign
A contrary view
'I am in favour of the abolition of equitable liability'
Equitable liability: an example
Support for Taxation's latest campaign
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READERS'
FORUM
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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
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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
DEADLINE DATES
Deadline dates for January 2025
CASES
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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