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Issue : Vol 187, Issue 4776

Issue : Vol 187, Issue 4776

19 Jan 2021
IN THIS ISSUE
In brief: 21 January 2021 premium icon
BrexitFinance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act...
18 January 2021
Probably nothing special about HMRC delays premium icon
J Brocklesby (TC7970)
18 January 2021
Single account required for VAT bad debt relief premium icon
Regency Factors plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 December 2020...
18 January 2021
Nature of corrective action after follower notice premium icon
R Barlow (TC7958)
18 January 2021
Availability for private use of cars owned by company premium icon
Tim Norton Motor Services (TC7973)
18 January 2021
Entitlement to entrepreneurs’ relief premium icon
P Kennedy (TC7987)
18 January 2021
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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