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Issue: Vol 167, Issue 4299

Issue: Vol 167, Issue 4299

30 Mar 2011

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IN THIS ISSUE

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Sanctions could exceed £1,300

Date confirmed

Capital gains tax for shares and income tax losses

Updated to include new arrangements

2011 published

Issue 42 published

Statutory replacement finally becomes law

5% on residential property over £1m

Hansard, 10 March 2011, vol 524, no 130, col 1192W

Queenspice Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Able UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Revenue and Customs Commissioners v Ali, Chancery Division

Chamberlin v CRC, Court of Appeal

Deliverance v CRC, Upper Tribunal (Tax and Chancery Chamber)

DG and D Lewis t/a Russell Francis Interiors (TC983)

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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

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

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Deadline dates for May 2025

CASES

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

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