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Issue: Vol 166, Issue 4284
2 Dec 2010
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IN THIS ISSUE
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2
Pensions
Input periods
Rethink to withdrawal of agent copies
Some forms saved, but P2 will go
Working Together 41
HMRC project to modernise internal compliance operational guidance
Banks agree to code of tax practice
Eleven sign in last-minute push by Revenue
Change to user ID process
No letters for registrants
Form P85(S) obsolete
Taxpayers should complete a P85
New fuel rates from 1 December
Employers may use previous figures for one month
Cell implants are medical care
Finanzamt Leverkusen v Verigen Transplantation Service International AG (Case C-156/09), European Court of Justice
Swedish or UK VAT?
X v Skatteverket (Case C-84/09), European Court of Justice
Gazebo is plant
Mrs CA Andrew (TC799)
Way beyond standard
Capital Air Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Subsistence squabble
George Huntley (TC804)
Insuring charges
OM Properties Investment Co. Ltd (TC752)
Lost in the post
Cude (TC693)
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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
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