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Issue : Vol 187, Issue 4794

Issue : Vol 187, Issue 4794

1 Jun 2021
IN THIS ISSUE
Trusts registration service update premium icon
The May edition of the Trusts and Estates Newsletter includes an update on the trust registration service.HMRC confirms that, taxable trusts are now required to provide additional data to confirm...
1 June 2021
Deadline dates for July 2021 premium icon
1 July 2021Payment of corporation tax for periods ended 30 September 2020 if not liable to pay by instalments.5 July 2021Application for a PAYE settlement agreement for 2020-21.Report non-cash...
1 June 2021
Expenses refused because of lack of records premium icon
D Storey (TC8090)

1 June 2021
Condition must be satisfied at the time of the grant premium icon
D Moulsdale trading as Moulsdale Properties v CRC, Court of Session, 20 May 2021...
1 June 2021
VAT assessments issued by HMRC were out of time premium icon
Albany Fish Bar Ltd and another (TC8083)
1 June 2021
Guarantee rights to shares and entrepreneurs’ relief premium icon
Tenconi (TC8088)

1 June 2021
Annex lacks of suitable food preparation facilities premium icon
M and A Mullane (TC8100)

1 June 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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