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Issue: Vol 164, Issue 4222
20 Aug 2009
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IN THIS ISSUE
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2
Victory for HMRC
ANDREW WATT highlights the differences between the Liechtenstein disclosure facility and the new disclosure opportunity
The undistributed middle
MIKE TRUMAN dives into the logical fallacy at the heart of the False Self-Employment consultation paper
The heat is on
Seven years have passed, and RICHARD CURTIS still thinks that basic rate pensioners should be entitled to top-slicing relief
Pinpoint the time
What is the date of payment for the purposes of claiming relief on employers’ pension scheme contributions? JOHN WOOLLEY reports
Tax Evasion Hotline
Automated message causes confusion
Forgiveness
Dispute over CT loan advice
Perfect 10
A property-owning consortium has transferred a property that it owns from investment to trading stock, but the valuation has reduced since purchase
The children!
A father has decided to create a trust to provide for the education of the children of a marriage that is now ending
Arctic frostbite
A taxpayer entered into a ‘without prejudice’ settlement with HMRC on the basis that the department would win the Arctic Systems case. The department having lost, the taxpayer is now seeking to...
Confusion arising
What are the remittance basis rules for a non-domiciled taxpayer who has not previously remitted overseas income to the UK?
New queries, issue 4222
Value of shares at company reorganisation; fluctuating profits; employment-related securities rules; tax treatment of payments from trust
New penalties
E-learning module available
Going self-employed
Updated online guidance
Seafarers
Revised interpretation of 'offshore installation' against 'ship'
MRR calculator
Update for online CT tool
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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