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ESC A19

P14s have counted as relevant information for the purposes of extra-statutory concession A19, discovers KEITH M GORDON

KEITH M GORDON is not impressed by HMRC’s rewriting of extra-statutory concession A19

PAUL McKAY fears HMRC have changed their practice on ESC A19 before consultation is over

People expected to have knowledge of own tax affairs

ALEX BYRNE thinks the Adjudicator could do more to support taxpayers

MIKE TRUMAN takes a cold, hard look at the hot tax topic of the past couple of weeks

Victims of PAYE errors allowed three years

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

MOST POPULAR

Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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