Since 1927 the leading authority on tax law, practice and administration

Loraine Mayo

Loraine Mayo works on all Levy and Levy cases, with particular emphasis on legal research and the management and organisation of complex tax cases, including civil tax appeals for groups of taxpayers and criminal cases. She can be contacted by email: loraine@ levyandlevy.co.uk.

ARTICLES

Levelling the tax-playing field

Heading towards litigation

Consider the cost

How advisers can help their clients in criminal investigations and prosecutions.

Tax fraudsters face stiff, US-style sentences

The Lords’ conclusions on personal service companies

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

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Deadline dates for June 2024

CASES

Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

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