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Issue : Vol 187, Issue 4778
3 Feb 2021
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IN THIS ISSUE
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2
Deadline dates: March 2021
1 March 2021Pay CT liabilities for accounting periods ended 31 May 2020 for companies not liable to pay by instalments.Review HMRC car mileage fuel rates.2 March 2021Unpaid income tax/class 4 National...
VAT liability of digital newspapers
CRC v News Corp UK and Ireland Ltd,
Court of Appeal
, 28 January 2021
Taper relief due on shares owned as business and as non-business assets
R Lee and N Bunter, Upper Tribunal (Tax and Chancery Chamber), 21 December 2021...
Closure notices are not invalid
A Sternlicht and others (
TC7972
)
Ramsay principle applies to transactions
S Padfield and others (
TC7983
)
Extent of legitimate interest in documents in a decided case
Fastklean Ltd v CRC and K Gordon (
TC7981
)
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READERS'
FORUM
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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
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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
Deadline dates for December 2024
CASES
Read All
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
MOST POPULAR
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