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

Sam Hart

Sam Hart is associate partner and head of private client tax at Claritas Tax, an independent specialist tax consultancy. She can be contacted via email: sam.hart@claritastax.co.uk.

ARTICLES

A lot can happen in ten years

Room 101 – visit two

Keeping your options open

The gift that keeps on … taking

Out of the ordinary

Room 101

SAM HART goes back to first principles with a look at accounting dates and their taxation effects

By John Thurston LLB TEP; £72

2008/09 is the first time that the new remittance basis rules will be seen on a self assessment tax return. SAM HART goes back to first principles to clarify the rules

The mystery of the new remittance basis of taxation is investigated by SAM HART

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12

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Tax tip: Child benefit Readers’ forum: Loan account split dilemma Readers’ forum: Managing risk on a childcare scheme Readers’ forum: Claim for compensation for stress? Readers’ forum: Correct approach to correct VAT charge

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NEWS

Interpretation of VAT and law remains unchanged Out & about: 18 April 2024 In brief: 18 April 2024 New import charge creates financial barriers for small businesses More taxpayers contacted about Pandora revelations

Third slide

Deadline dates for May 2024

CASES

Satisfaction of a debt does not constitute recovery Taxpayer sold house to pay disputed tax Sports nutrition bars do not qualify for zero rating Claims were contrary to the furlough scheme Football commentator loses IR35 appeal

MOST POPULAR

Satisfaction of a debt does not constitute recovery Taxpayer sold house to pay disputed tax Interpretation of VAT and law remains unchanged Sports nutrition bars do not qualify for zero rating This week's opinion: 18 April 2024

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