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 over 36 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.

ARTICLES

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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

How big is a whole?

Not what we hoped for

Selling out

The good, the bad, the could do better

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12

Results

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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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