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Issue : Vol 187, Issue 4776

Issue : Vol 187, Issue 4776

19 Jan 2021
IN THIS ISSUE
In brief: 21 January 2021 premium icon
BrexitFinance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act...
18 January 2021
Probably nothing special about HMRC delays premium icon
J Brocklesby (TC7970)
18 January 2021
Single account required for VAT bad debt relief premium icon
Regency Factors plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 December 2020...
18 January 2021
Nature of corrective action after follower notice premium icon
R Barlow (TC7958)
18 January 2021
Availability for private use of cars owned by company premium icon
Tim Norton Motor Services (TC7973)
18 January 2021
Entitlement to entrepreneurs’ relief premium icon
P Kennedy (TC7987)
18 January 2021
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READERS' FORUM premium icon
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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NEWS premium icon
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
CASES premium icon
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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