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

Pete Miller

Pete Miller CTA (Fellow) is technical director at Jerroms Miller Specialist Tax. He has worked in tax for more than 38 years, including nearly ten years as an inspector of taxes. He can be contacted by tel: 07984 353426 or by email: petemiller@jerromsmiller.co.uk.

Pete would like to thank John Barnett, Gordon Buist and Philip Ridgway for their assistance with this article.

ARTICLES

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Making a distribution

Timing, timing, timing!

The strange case of Mr B’s clearance

Unexpected changes

It’s a dividend, Jim…

Osmond & Allen: the sequel

Osmond and Allen: the other issues

Osmond and Allen: was HMRC in time?

Pete Miller analyses the case of Gould on the taxation of dividends.

CGT changes in the autumn Budget 2024

EOTs: immediate tax savings … for some

What’s the motive? – Part 1

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NEWS

Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations

Third slide

Deadline dates for September 2026

CASES

Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation

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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT

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