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Issue : Vol 187, Issue 4777

Issue : Vol 187, Issue 4777

25 Jan 2021
IN THIS ISSUE
In brief: 28 January 2020 premium icon
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...
25 January 2021
Failure to meet the qualifying criteria for research and development premium icon
Hadee Engineering Co Ltd (TC7969)
25 January 2021
Mistake to apply the Lennartz principle premium icon
Colchester Institute Corporation v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 December 2020...
25 January 2021
Transfer of assets abroad on share sale premium icon
CRC v A Rialas, Upper Tribunal (Tax and Chancery Chamber), 18 December 2020...
25 January 2021
Confusion over withdrawal of cash basis premium icon
M Robinson (TC7651)
25 January 2021
Corrective action not taken by the specified date premium icon
M Bentley (TC7989)
25 January 2021
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READERS' FORUM premium icon
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
DEADLINE DATES
CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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