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Issue: Vol 170, Issue 4383
6 Dec 2012
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IN THIS ISSUE
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2
HMRC prepare to scrutinise Manx accounts
UK and Isle of Man in enhanced data-sharing accord
Polytunnels qualify as plant if not fixed
HMRC concedes point to farmers' union
Analysis of EU powers turns eye to taxation
Call for evidence in balance of competences review
Allow more time
Derek Evans Settlement (TC2230)
HMRC acted appropriately
AJM Mansell Ltd (TC2279)
Lack of communication
Philip Procter (TC2206)
TOMS applies
Secret Hotels2 Ltd v CRC, Court of Appeal
No loan relationship
MJP Media Services Ltd v CRC, Court of Appeal
PAYE: a Practical Guide 2012-13
By Sarah Bradford; £58.50
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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