Issue : Vol 187, Issue 4776

19 Jan 2021

IN THIS ISSUE

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BrexitFinance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act...

J Brocklesby (TC7970)

Regency Factors plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 December 2020...

R Barlow (TC7958)

Tim Norton Motor Services (TC7973)

P Kennedy (TC7987)

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READERS' FORUM premium icon

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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 187, Issue 4776

Deadline dates for May 2025