Issue : Vol 188, Issue 4811

5 Oct 2021

IN THIS ISSUE

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1 November 2021Payment of corporation tax liabilities for periods ended 31 January 2021 for small and medium-sized companies not liable to pay by instalments.2 November 2021Filing date for form P46...

Knights and others v Townsend Harrison Ltd, High Court, 24 September 2021

H Hewitt v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 September 2021...

GB Fleet Hire Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 September 2021...

P Wilson v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 September 2021...

K Cuthbertson (TC8098)

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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 4811

Deadline dates for May 2025