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Issue: Vol 166, Issue 4263
8 Jul 2010
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IN THIS ISSUE
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2
Offshore funds
Updated GAAP list
Isle of Man continues TIEA programme
16th agreement is with Portugal
Special scheme
VAT Information Sheet 17/10
Views sought on scale of court costs
HMRC publish consultation on successful actions for debt
Interim rules
Draft technical guidance
New ATT head vows to be engaging
Simon Braidley becomes body's youngest president
Ambiguous wording
Davies Software Services (TC428)
Agricultural purpose maintained
Atkinson and another (executors of Atkinson, deceased) (TC420)
Unusual facts
CRC v Kearney, Court of Appeal
Dual purpose sponsorship
Interfish Ltd (TC520)
Trauma is excuse
Ms AZ (TC526)
Overpayments are trading receipts
Pertemps Recruitment Partnership Ltd (TC519)
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READERS'
FORUM
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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