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Issue : Vol 187, Issue 4782
2 Mar 2021
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IN THIS ISSUE
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2
Deadline dates for April 2021
Key dates for your diary.
Intermediaries legislation does not apply
CRC v Atholl House Productions Ltd, Upper Tribunal (Tax and Chancery Chamber), 18 February 2021...
Consideration is the cash payment, not the annuity
D Hannah and C Hodgson v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 February 2021...
Fundamental requirements of an invoice for input tax claim
Tower Bridge GP Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 February 2021...
Exempt loans or taxable supplies of building services?
GLS Ltd (
TC7985
)
Failure to heed warnings about pension changes
R Bateson (
TC8013
)
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READERS'
FORUM
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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
Read All
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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Paul Brown v CIR: discussing collective knowledge
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