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Issue: Vol 169, Issue 4345

Issue: Vol 169, Issue 4345

7 Mar 2012

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IN THIS ISSUE

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PSN 52; VAT Notes; Student loans; PAYE book; Tax catch-up plan; Child trust funds

Also suggests self-certification process for employee share schemes

HMRC will not challenge decision in Harrier LLC case

Wayne Sneddon and Steve McMinn t/a The Bridge House Bar and Dining Room (TC1618)

Barney (TC1695)

CRC v Cotter, Court of Appeal

O’Rorke (TC1675)

HR Patrick and JR Patrick (TC1699)

Z Hamar (TC1529)

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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

Third slide

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

MOST POPULAR

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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