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Issue : Vol 187, Issue 4779

Issue : Vol 187, Issue 4779

9 Feb 2021
IN THIS ISSUE
Accelerated payment notices vary in clarity, finds report premium icon
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...
9 February 2021
In brief: 11 February 2021 premium icon
News in brief.
9 February 2021
Aim of the regime is to encourage compliance premium icon
RMF Construction Services Ltd (TC7995)
8 February 2021
No EIS relief for shares carrying preferential rights premium icon
Foojit Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 January 2021...
8 February 2021
Ceroc was not a form of dance taught in schools premium icon
CRC v A Cook, Upper Tribunal (Tax and Chancery Chamber), 28 January 2021...
8 February 2021
Main house and annexe are not separate dwellings premium icon
E and C Partridge (TC7991)
8 February 2021
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READERS' FORUM premium icon
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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS premium icon
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
DEADLINE DATES
CASES premium icon
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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