Issue : Vol 186, Issue 4759

8 Sep 2020

IN THIS ISSUE

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1 October 2020Payment of corporation tax for periods ended 31 December 2019 for small and medium-sized companies not liable to pay in instalments.5 October 2020HMRC must be advised of income tax or...

R on the application of J Boulting and another v CRC, Queen’s Bench Division, 12 August 2020...

D Kishore v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 July 2020...

Landlinx Estates Ltd (TC7706)

W Archer (TC7772)

T Lucas (TC7809)

G Holland-Bosworth (TC7811)

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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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Issue : Vol 186, Issue 4759

Deadline dates for May 2025