Issue : Vol 188, Issue 4804

3 Aug 2021

IN THIS ISSUE

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The customs declaration service (CDS) will serve as the UK’s single customs platform from 31 March 2023.HMRC will be closing its customs handling of import and export freight (CHIEF) system on...

JRO Griffiths Ltd (TC8203)

North Point (Pall Mall) Ltd and China Town Development Company Ltd (TC8205)...

Murphy and Linnett v CRC, Queen’s Bench Division, 13 July 2021

CRC v W Tinkler, Supreme Court, 30 July 2021

C Newell (TC8149)

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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 188, Issue 4804

Deadline dates for May 2025