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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Pete Miller asks readers if they have any clients who have received late assessments for transactions in securities.

Differing views

Wrong answer

Substantial disappointment

Delays ahead

Intangibles and fungibles

A sedative of ordinariness

Misplaced spotlight

Happy outcome

Conversion clause

All wound-up

Is this another wind-up?

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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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