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Jones v. Garnett
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8
That was the year
MIKE TRUMAN looks back on the changes reported by Taxation in 2008
Early Xmas present...
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
Guide to the Tax Treatment of Specialist Occupations
Author: Keith M Gordon; 286 pages
Dragonfly crashes to earth
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
Fault lines
The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN
Say hello, waive goodbye
MARK MCLAUGHLIN considers the application of the income tax anti-avoidance rules on settlements to dividend waivers
If you don't like it...
…lump it! DAVID R HARRIS LLM of Prince Henry's Chambers reflects on HMRC's concept of dialogue
Sch 36 'marks end of SA as we know it'
Barrister warns of Finance Bill's powers for HMRC
Sch 36 'marks end of SA as we know it'
Barrister warns of Finance Bill's powers for HMRC
A far, far better thing...
…that I do than I have ever done. MARK LEE explains why he gave up giving tax advice
Wise counsel?
From Mark Lee FCA, CTA (Fellow), TaxAdviceNetwork.co.uk
Podcast guide
Taxation recommends tax-related podcasts to listen to or download
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READERS'
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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