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Issue : Vol 187, Issue 4784
15 Mar 2021
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In brief: 18 March 2021
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...
Adequate information was included in company documents
Ball Europe Ltd (
TC8010
)
Accommodation provided as part of single supply of welfare services
The Lilias Graham Trust v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 February 2021...
VAT liability of overpayments in car park machine
Borough Council of King’s Lynn and West Norfolk (No 2) (TC7996)...
New alternative argument refused
A Outram and another (
TC8016
)
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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
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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