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Issue: Vol 165, Issue 4243
15 Feb 2010
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IN THIS ISSUE
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2
Agents invited to share views on SMEs
HMRC launches relationship survey
Sideways relief put under Spotlight
HMRC highlight schemes that fail to meet commercial requirements
New rules clamp down on repo loophole
Legislation backdated to October 2007
Centralised team takes on agent codes
UK processing moved to Longbenton office
Record 6.4m SA returns filed via internet
Taxman sees 12% rise on previous year
Gray’s Timber loses appeal
Gray’s Timber Products Ltd v CRC, Supreme Court
Disproportionate VAT penalty
Enersys Holdings UK Ltd (TC335)
Remove them all
Angus v Emmott and another, Chancery Division
The Enterprise Investment Scheme: a Guide for Practitioners
By Kevin Slevin; £120 (plus £5.70 P&P)
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READERS'
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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