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Issue: Vol 167, Issue 4290
28 Jan 2011
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IN THIS ISSUE
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New location
Bishop Auckland enquiry centre
Window furniture is not building material
HMRC holds fast despite John Price ruling
Get online!
Hansard, 20 January 2011, vol 521, no 102, col 934W
Will was misinterpreted
RSPCA v Sharp and others, Court of Appeal
Costs are payable
Blue Sphere Global Ltd v CRC, Court of Appeal
Compensation or motivation?
Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
Evidence allowed
CRC v Megantic Services Ltd, Upper Tribunal (Tax and Chancery Chamber)
Goods, not services
John Price (TC873)
Employment-Related Securities and Unlisted Companies
By Ken Moody CTA; £49.95
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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
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