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Issue : Vol 187, Issue 4787

Issue : Vol 187, Issue 4787

12 Apr 2021
IN THIS ISSUE
In brief: 15 April 2021 premium icon
Furlough schemeHMRC has updated its coronavirus job retention scheme (CJRS) guidance to include information on employee reference dates, the new maximum wage rates and claim dates.National...
13 April 2021
Nature of a sale and leaseback transaction for VAT purposes premium icon
Balhousie Holdings Ltd v CRC, Supreme Court, 31 March 2021

13 April 2021
Bad debt relief claim rejected premium icon
Saint-Gobain Building Distribution Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 March 2021...
13 April 2021
Necessary corrective action was not taken within the relevant timescale premium icon
CRC v Comtek Network Systems (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 1 April 2021...
12 April 2021
Satellite launch costs were not eligible for capital allowances premium icon
Inmarsat Global Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 March 2021...
12 April 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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