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Issue: Vol 164, Issue 4217
16 Jul 2009
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IN THIS ISSUE
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Smaller companies CT review rejected
HMRC drop plans to simplify calculations
New disclosure opportunity confirmed
Final details announced
£8.5bn VAT claims follow Fleming ruling
Around half refused, reveals Timms
Not associated
Paycheck Services 3 Ltd and other companies; CRC v Holland and another, Court of Appeal, 2 July 2009
Trade or investment?
Dawsongroup Ltd (TC105)
Good records are important
Trainor (trading as Best Rate Bureau) (TC85)
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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