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Issue : Vol 187, Issue 4776
19 Jan 2021
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In brief: 21 January 2021
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...
Probably nothing special about HMRC delays
J Brocklesby (
TC7970
)
Single account required for VAT bad debt relief
Regency Factors plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 December 2020...
Nature of corrective action after follower notice
R Barlow (
TC7958
)
Availability for private use of cars owned by company
Tim Norton Motor Services (
TC7973
)
Entitlement to entrepreneurs’ relief
P Kennedy (
TC7987
)
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Tax tip: Unravelling discounted gift trusts
Readers’ forum: Is relief available for inheritance tax?
Readers’ forum: Did client cease work after stopping commissioned work?
Readers’ forum: Tax effect of land transfer as dividend in specie
Readers’ forum: When should school register for VAT?
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NEWS
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Profession must evolve to encourage new talent
New advisory fuel rates from December
Agent code confirmation deadline extended
Scams warning after 17% surge in referrals to HMRC
Welsh tourism levy could start in 2027
DEADLINE DATES
Deadline dates for January 2025
CASES
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Alternative dispute resolution may assist situation
Property was suitable for use as a dwelling
Taxpayer’s application for anonymity rejected
Remuneration arrangements not above suspicion
Temporal limit of advance pricing agreement
MOST POPULAR
This week's opinion: 5 December 2024
Alternative dispute resolution may assist situation
Property was suitable for use as a dwelling
Taxpayer’s application for anonymity rejected
Remuneration arrangements not above suspicion