Issue : Vol 187, Issue 4784

15 Mar 2021

IN THIS ISSUE

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Finance BillThe government has published Finance Bill 2021. It contains 132 clauses and 33 schedules. The bill includes several measures which were announced in the Budget on 3 March 2021 as well...

Ball Europe Ltd (TC8010)

The Lilias Graham Trust v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 February 2021...

Borough Council of King’s Lynn and West Norfolk (No 2) (TC7996)...

A Outram and another (TC8016)

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

DEADLINE DATES

Deadline dates for November 2024

CASES

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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Issue : Vol 187, Issue 4784

Deadline dates for November 2024