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Issue: Vol 170, Issue 4365

Issue: Vol 170, Issue 4365

3 Aug 2012

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IN THIS ISSUE

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

Littlewoods Retail Ltd and others v CRC, European Court of Justice

Dale Services Contracts Ltd (TC1985)

Arrowhead Capital Finance Ltd (in liquidation) v KPMG LLP, Queen’s Bench Division

Lloyds TSB Equipment Leasing (No 1) Ltd (TC1745)

CRC v N and M Gretton, Upper Tribunal (Tax and Chancery Chamber)

People’s Dispensary for Sick Animals (TC2048)

Tolley’s Inheritance Tax, £112.95; CCH Inheritance Tax, £105.95; Bloomsbury Inheritance Tax £45; Bloomsbury Trusts and Estates, £45

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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

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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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