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Issue: Vol 147, Issue 3815
12 Jul 2001
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IN THIS ISSUE
Clarifying Taper II
KEVIN SLEVIN FTII, ATT, TEP continues his examination of the Revenue's clarification of aspects of taper relief in its latest Tax Bulletin
Special Commissioners' Decisions
ALLISON PLAGER reports four recent cases of the Special Commissioners.
Angels Dancing On A Pinhead
The distinction between employment and self employment is becoming increasingly confused, argues Simon Sweetman
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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