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Issue : Vol 177, Issue 4549

Issue : Vol 177, Issue 4549

10 May 2016

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IN THIS ISSUE

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VAT treatment of conversions of non-residential buildings under permitted development rights.

A talking points digital meeting will take place on 19 May.

R (on application of Telefonica Europe plc and another) v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 April 2016 ...

E Donnithorne (TC5017)

Broadsteady Ltd (TC4886)

N Bell (TC4969)

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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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