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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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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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NEWS premium icon
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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CASES premium icon
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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