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It’s the time for New Year’s resolutions and where better to start than your tax affairs. In this time of a worldwide pandemic, Benjamin Franklin’s saying that “in this world, nothing can be said to be certain except death and taxes” rings truer than ever. Despite the Corona virus the taxman is alive and well and hasn’t been laid off or made redundant. However, in fairness to him, the taxman only wants you to pay what is correctly due and no more. It is up to you, the taxpayer, to ensure that is all he gets and you cannot blame him if you do not claim all of the reliefs that you are entitled to. ....