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Issue : Vol 187, Issue 4774

Issue : Vol 187, Issue 4774

4 Jan 2021
IN THIS ISSUE
Challenges of the sharing economy under the spotlight premium icon
The Treasury has published a call for evidence asking for views on the government’s assessment of the VAT challenges created by the sharing economy as well as evidence of other challenges that...
4 January 2021
Penalties likely to rise as HMRC steps up investigation work premium icon
The value of penalties HMRC is imposing on taxpayers each month is rising after falling during the start of the lockdown in spring, says UHY Hacker Young.There was a reduction in HMRC’s normal...
4 January 2021
Deadline dates for February 2021 premium icon
Key dates for your diary.
4 January 2021
Residence is matter of fact premium icon
CRC v Development Securities plc and others, Court of Appeal, 15 December 2020
4 January 2021
Company’s input tax claim on buying residential property premium icon
Kang and Mand Ltd (TC7945)
4 January 2021
Repayment of SDLT due in respect of contingent consideration premium icon
Project Blue Ltd (TC7949)
4 January 2021
Information on the soft drinks industry levy is in the regulations premium icon
Fortune Foods UK Ltd (TC7952)
4 January 2021
Taxpayer is obliged to take responsibility for his tax affairs premium icon
N Owen (TC7593)
4 January 2021
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READERS' FORUM premium icon
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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS premium icon
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
CASES premium icon
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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
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