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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'
FORUM
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
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Download the exclusive Xero
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New queries
Please email any questions you might have
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
Read All
Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
MOST POPULAR
This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings