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Issue : Vol 187, Issue 4777

Issue : Vol 187, Issue 4777

25 Jan 2021
IN THIS ISSUE
In brief: 28 January 2020 premium icon
Employer BulletinA UK transition edition of the Employer Bulletin has been published. It covers the new rules for trading with Europe, cash declarations, business travellers and social security...
25 January 2021
Failure to meet the qualifying criteria for research and development premium icon
Hadee Engineering Co Ltd (TC7969)
25 January 2021
Mistake to apply the Lennartz principle premium icon
Colchester Institute Corporation v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 December 2020...
25 January 2021
Transfer of assets abroad on share sale premium icon
CRC v A Rialas, Upper Tribunal (Tax and Chancery Chamber), 18 December 2020...
25 January 2021
Confusion over withdrawal of cash basis premium icon
M Robinson (TC7651)
25 January 2021
Corrective action not taken by the specified date premium icon
M Bentley (TC7989)
25 January 2021
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READERS' FORUM premium icon
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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?
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NEWS premium icon
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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024
DEADLINE DATES
CASES premium icon
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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights
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