Issue : Vol 187, Issue 4779

9 Feb 2021

IN THIS ISSUE

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Accelerated payment notices (APNs) and follower notices (FNs) do not always contain all necessary information, include errors and do not allow a recourse for recipients, according to research carried...

News in brief.

RMF Construction Services Ltd (TC7995)

Foojit Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 January 2021...

CRC v A Cook, Upper Tribunal (Tax and Chancery Chamber), 28 January 2021...

E and C Partridge (TC7991)

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Practice tip: LinkedIn Readers’ forum: How should couple be taxed on business incorporation? Readers’ forum: How would trust legacy be dealt with? Readers’ forum: What are the tax consequences of parents’ retirement? Readers’ forum: Is there a timing error with VAT paid under margin scheme?

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NEWS

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In brief: 9 May 2024 HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched

DEADLINE DATES

Deadline dates for June 2024

CASES

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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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Issue : Vol 187, Issue 4779

Deadline dates for June 2024