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Rachael Down
ARTICLES
Beating the ticking time bomb
RACHAEL DOWN explains why it pays for employers to file returns promptly
New year, new Bill
The latest clauses come under scrutiny from RACHAEL DOWN
Fishy business
ALLISON PLAGER and RACHAEL DOWN review the third, fourth and fifth sittings of the Public Bill Committee’s debate on the Finance (No 2) Bill
Menu à la committee
RACHAEL DOWN reviews the courses served up in the opening debates on Finance (No 2) Bill
Annual adjudication
RACHAEL DOWN tackles the tax tantrums covered in the Adjudicator’s 2010 annual report
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READERS'
FORUM
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS
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In brief: 16 May 2024
PAYE receipts surge in 2023-24
Crypto investors must keep accurate records
Tax policy can help deliver net zero emissions
Voluntary office-holders' expenses
DEADLINE DATES
Deadline dates for June 2024
CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
MOST POPULAR
Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Reflections on demergers