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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: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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CASES premium icon
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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