James highlights when HMRC are entitled to go back and assess tax for earlier years as a result of a mistake in a return – and when they are not entitled to do so.
- Latest publications
- Budget & Autumn Statements
- Quarterly newsletters
- Charity newsletters
- Academy bulletins
- James Bailey’s tax publications
To read some of the documents below you will need to have PDF software installed on your computer. A popular choice is Adobe Reader, which is free and available to download from Adobe here.
Autumn Statement 2013
Give a dog a bad name – the “principle of continuity” in tax investigations
The end of the holiday – the Pawson case and Furnished Holiday Accommodation
The decision in the Pawson inheritance tax case is bad news for owners of furnished holiday accommodation. What can be done?
Winter 2013 Newsletter
Personal Tax Planning Matters 2013/14 and Beyond – Winter 2013
Charity Newsletter Autumn 2013 Issue 23
Academy Bulletin June 2013
The above information should not be used to make decisions in isolation without consulting a professional adviser.