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Tied up in knots

Turning back the clock

Taxing times for schools

More words please

Twelve Christmas treats

The grapevine

What’s that for?

CRC v chancellor, masters and scholars of the University of Cambridge, Upper Tribunal

Is there any clawback of reclaimed VAT on a change of letting type?

CD Lissack (TC4334)

VAT charge on rent from a hotel apartment and recovery on expenses

Hurlingham Club (TC4283)

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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

Third slide

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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