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Ralph Ray FTII, TEP, BSc(Econ), solicitor, consultant with Wilsons, Salisbury reports an IBC conference on 'Advanced Tax Planning for Non-Resident Trusts and Companies and Foreign Domiciliaries'

The Revenue's Tax Bulletin article on mobile workers has wider implications than may at first be apparent, warns ROSEMARY MARTIN

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Tax tip: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management

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NEWS

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Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025

DEADLINE DATES

Deadline dates for May 2025

CASES

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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service

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Residence & domicile

Deadline dates for May 2025