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Paul Morton
Paul Morton
is tax director of the Office of Tax Simplification.
ARTICLES
OTS report on capital allowances
Improve the regime
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Tax tip: UK employees who leave the UK and work overseas
Readers’ forum: Most efficient way to make a gift and protect son’s assets
Readers’ forum: Would capital receipt be subject to CGT?
Readers’ forum: Is it too late to put deposit in joint names?
Readers’ forum: Business splitting problem?
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NEWS
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Guidance published on catching up with digital records
No side hustle tax has been introduced, says HMRC
Slight increase in trusts filing returns
Little joy for Scottish income taxpayers
In brief: 12 December 2024
DEADLINE DATES
Deadline dates for January 2025
CASES
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HMRC’s behaviour was reasonable
Understandable confusion not helped by HMRC
Too late to provide new evidence
Burden of proof rests mainly with HMRC
Expenditure was neither subsidised nor contracted out
MOST POPULAR
This week's opinion: 12 December 2024
Guidance published on catching up with digital records
No side hustle tax has been introduced, says HMRC
Slight increase in trusts filing returns
Little joy for Scottish income taxpayers