Issue: Vol 149, Issue 3854

25 Apr 2002

IN THIS ISSUE

MALCOLM GUNN FTII, TEP discusses what is behind an enigmatic announcement in the Treasury's Budget Report.

A company with a year-end of 31 July 2001 has income which could be deemed to fall under IR35. If a salary is not paid under pay-as-you-earn by 5 April 2002, the company will have profits on which it...

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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 149, Issue 3854

Deadline dates for May 2025