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Issue : Vol 187, Issue 4783

Issue : Vol 187, Issue 4783

8 Mar 2021
IN THIS ISSUE
In brief: 11 March 2021 premium icon
PensionsThe March edition of HMRC’s Pension Schemes Newsletter is available.SwedenThe 2021 protocol amending the 2015 Sweden-UK double taxation convention for the avoidance of double taxation...
8 March 2021
Sideways relief is not available premium icon
Foundation Partners (GP) (a firm) (TC8005)

8 March 2021
ATED daily penalties cannot be charged retrospectively premium icon
Bennedy’s Developments Ltd (TC8008)

8 March 2021
Late appeal accepted premium icon
I Iqbal (TC8029)
8 March 2021
Community amateur sports club is not a charity and does not qualify for zero rating premium icon

Eynsham Cricket Club v CRC, Court of Appeal, 23 February 2021


8 March 2021
Beneficiary must be qualifying for one year before disposal for entrepreneurs' relief premium icon
CRC v The Quentin Skinner 2005 Settlement L and others, Upper Tribunal (Tax and Chancery Chamber), 11 February 2021...
8 March 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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