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James Cook

James Cook is a partner in the private client team at law firm Russell-Cooke LLP. He can be contacted by email: James.Cook@russellcooke.co.uk or tel: 020 7440 4817.
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Review of the impact of last year’s October Budget
Rethinking wealth planning
17 November 2025
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Readers’ forum: Do deposits create a problem with cash accounting scheme? Readers' forum: Alphabet shares and rights attached to them Readers’ forum: Too late for reinstatement of VAT number? Readers’ forum: Clarke’s farm New Queries: 8 January 2026
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Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered Thousands of returns filed over festive period
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Amount payable comprised both payments HMRC appeals image rights issue Effect of binding closure notice on income tax enquiry Income tax refund forms part of estate Full decision required before further appeal possible
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This week's opinion: 8 January 2026 Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered
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