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Issue : Vol 187, Issue 4777
25 Jan 2021
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IN THIS ISSUE
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In brief: 28 January 2020
Employer BulletinA UK transition edition of the Employer Bulletin has been published. It covers the new rules for trading with Europe, cash declarations, business travellers and social security...
Failure to meet the qualifying criteria for research and development
Hadee Engineering Co Ltd (
TC7969
)
Mistake to apply the Lennartz principle
Colchester Institute Corporation v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 December 2020...
Transfer of assets abroad on share sale
CRC v A Rialas, Upper Tribunal (Tax and Chancery Chamber), 18 December 2020...
Confusion over withdrawal of cash basis
M Robinson (
TC7651
)
Corrective action not taken by the specified date
M Bentley (
TC7989
)
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READERS'
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
MOST POPULAR
In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence