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Issue : Vol 187, Issue 4778

Issue : Vol 187, Issue 4778

3 Feb 2021
IN THIS ISSUE
Deadline dates: March 2021
1 March 2021Pay CT liabilities for accounting periods ended 31 May 2020 for companies not liable to pay by instalments.Review HMRC car mileage fuel rates.2 March 2021Unpaid income tax/class 4 National...
1 February 2021
VAT liability of digital newspapers premium icon
CRC v News Corp UK and Ireland Ltd, Court of Appeal, 28 January 2021
1 February 2021
Taper relief due on shares owned as business and as non-business assets premium icon
R Lee and N Bunter, Upper Tribunal (Tax and Chancery Chamber), 21 December 2021...
1 February 2021
Closure notices are not invalid premium icon
A Sternlicht and others (TC7972)
1 February 2021
Ramsay principle applies to transactions premium icon
S Padfield and others (TC7983)
1 February 2021
Extent of legitimate interest in documents in a decided case premium icon

Fastklean Ltd v CRC and K Gordon (TC7981)

1 February 2021
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READERS' FORUM premium icon
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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS premium icon
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
DEADLINE DATES
CASES premium icon
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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse
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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system
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