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Issue : Vol 187, Issue 4779

Issue : Vol 187, Issue 4779

9 Feb 2021
IN THIS ISSUE
Accelerated payment notices vary in clarity, finds report premium icon
Accelerated payment notices (APNs) and follower notices (FNs) do not always contain all necessary information, include errors and do not allow a recourse for recipients, according to research carried...
9 February 2021
In brief: 11 February 2021 premium icon
News in brief.
9 February 2021
Aim of the regime is to encourage compliance premium icon
RMF Construction Services Ltd (TC7995)
8 February 2021
No EIS relief for shares carrying preferential rights premium icon
Foojit Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 January 2021...
8 February 2021
Ceroc was not a form of dance taught in schools premium icon
CRC v A Cook, Upper Tribunal (Tax and Chancery Chamber), 28 January 2021...
8 February 2021
Main house and annexe are not separate dwellings premium icon
E and C Partridge (TC7991)
8 February 2021
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15
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READERS' FORUM premium icon
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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 premium icon
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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
CASES premium icon
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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
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