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Issue: Vol 169, Issue 4341
13 Feb 2012
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IN THIS ISSUE
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2
Taxman powers up to take on PAYE dodgers
And department launches campaign against missing returns
Payments are emoluments
Kuehne & Nagel Drinks Logistics Ltd and others v CRC, Court of Appeal
Too trusting
J L Eydmann (TC1569)
Expenditure had dual purpose
Raynor (deceased) and another (TC1649)
Unexplained postal delays
Crowson (t/a Mackenzies Smoked Products) (TC1623)
No need to disclose
R v Randhawa, Court of Appeal
Undue burden
St Georges Bricklayers (TC1636)
Expenses not deductible
Ling (TC1629)
Learning together
Resolving disputes – reviews and appeals
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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