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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: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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NEWS premium icon
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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