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Issue : Vol 184, Issue 4709
19 Aug 2019
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IN THIS ISSUE
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Seasonal workers employed for fewer than three months
HMRC has reminded businesses that employ seasonal, temporary staff that, as long as they know their staff will be working for them for fewer than three months, they can postpone the legal duty to...
Application for hearing to be anonymous
JK (
TC7226
)
Loyalty bonus payments are subject to tax
CRC v Hargreaves Lansdown Asset Management Ltd, Upper Tribunal (Tax and Chancery Chamber), 9 August 2019...
Claim for in-house non-legally qualified officer
J Walsh (
TC7178
)
Right to deduct costs of litigation
N Gray (TC7208)...
Taxpayer’s errors were a mix of careless and deliberate
D Scott (
TC7228
)
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READERS'
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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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This week's opinion: 3 April 2025
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