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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: 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
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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
DEADLINE DATES
Deadline dates for March 2026
CASES
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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
MOST POPULAR
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