Robert Leach

Robert Leach FCA is author of Leach’s Tax Dictionary published by Spiramus Ltd. Robert can be contacted on 020 8224 5695 or by email: robert.leach04@googlemail.com.

ARTICLES

VAT: a very arbitrary tax

The power of ten

Some of the more interesting events that happened in 2016.

2015 was an exciting one for tax practitioners, with much to learn.

Could the relatively short draft of FA 2014 be the start of a welcome trend?

Win Champagne (or a Tolley’s handbook) with our cryptic crossword and hunt for the best-dressed tax guides

ROBERT LEACH traces the evolution of National Insurance since its introduction 100 years ago

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Tax tip: Work from home allowance Readers’ forum: Is there an alternative to using time apportionment? Readers’ forum: Tax liability on paying out distribution to members Readers’ forum: Should taxpayers submit form VAT652? Readers’ forum: Does option to tax on land also apply to buildings?

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NEWS

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In brief: 25 July 2024 Movers and shakers: 25 July 2024 Agent update 121 available New power for the Office for Budget Responsibility Pressing tax issues need prioritising, says CIOT

DEADLINE DATES

Deadline dates for August 2024

CASES

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Rental income disclosure was unprompted Ignorance of the law is an excuse Clear winner but costs reduced for other factors Company was not resident in the US for treaty purposes Collagen-based drink was a beauty product

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Robert Leach

Deadline dates for August 2024