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Issue: Vol 169, Issue 4340

Issue: Vol 169, Issue 4340

3 Feb 2012

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IN THIS ISSUE

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Review proposes better-targeted approach

SI will impose significant burdens, claim tax bodies

Cherie Smith (TC1436)

N V Pawson (deceased) (TC1748)

Countrywide Estate Agents FS Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

R v Phillips, Court of Appeal

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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

MOST POPULAR

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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