In this article I consider what options the government has for using tax reform to help restore the public finances following the coronavirus pandemic, in particular in relation to the taxation of...
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Robin Williamson
Recent Posts
Universal credit, RTI and the perils of automation
The Court of Appeal has found that the system whereby a universal credit claimant is treated as receiving two payments of salary in an assessment period in which they are paid early (because the...
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Tax on coronavirus support payments
A new clause and schedule to the current Finance Bill sets out how coronavirus support payments will be taxed, how overpayments will be recovered, and the severe penalties chargeable where businesses...
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Swings and roundabouts: Tax and welfare interaction in the coronavirus age
In the last couple of months, many individuals have experienced financial loss, but most of them have been able to turn to the State for support in the form of the Job Retention Scheme and now also...
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Can HMRC be compelled to keep to its word?
Can a taxpayer require HMRC to do what it has said it will do, even if it is wrong or based on a mistaken view of the law?
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Discovery assessments must be 'new' and not 'stale'
Under TMA 1970, s 29, HMRC can raise an assessment where it ‘discovers’ that:
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Stalin ate my homework: Reasonable excuse and the Self Assessment deadline
As the title of Alexei Sayle’s acclaimed autobiography reminds us, school teachers are used to feeble excuses. So is HMRC. Each year on its website, we are entertained by examples of excuses offered...
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The PAYE underpayment conundrum
The PAYE underpayment conundrum The recent case of Goldsmith looked at how HMRC collects PAYE underpayments, with some interesting points on when they can validly issue a notice to file a tax return.
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New government, new pension fixes?
‘A number of workers, disproportionately women, who earn between £10,000 and £12,500 have been missing out on pension benefits because of a loophole affecting people with net pay pension schemes....
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Tax on pension savings: Not what the doctor ordered
One of the many tax stories to stir strong feelings in recent months is the high marginal tax rates borne by higher-paid public servants whose pension contributions exceed their annual allowance....
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