Self assessment

After a delay, accounts have been prepared for the past four years. What happens next?

J Crangle (TC4354)

NP O’Keeffe (TC4356)

IM Cahoon (TC4355)

Capital tax concerns when disclosing income from land and property

J Day & A Dalgety (TC4343)

R (on the application of Andrew Michael Higgs) v CRC, Upper Tribunal (Tax and Chancery Chamber)

Digital accounts will reduce the administrative burden of tax currently faced by millions of individuals and small businesses, according to the financial secretary to the Treasury, David Gauke.

J Dyson (TC4336)

D Tate (TC4327)

CRC v R Tager; personal representatives of the estate of O Tager (deceased), Upper Tribunal

Pros and cons of the proposed digital accounts for taxpayers