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Issue : Vol 187, Issue 4783

Issue : Vol 187, Issue 4783

8 Mar 2021
IN THIS ISSUE
In brief: 11 March 2021 premium icon
PensionsThe March edition of HMRC’s Pension Schemes Newsletter is available.SwedenThe 2021 protocol amending the 2015 Sweden-UK double taxation convention for the avoidance of double taxation...
8 March 2021
Sideways relief is not available premium icon
Foundation Partners (GP) (a firm) (TC8005)

8 March 2021
ATED daily penalties cannot be charged retrospectively premium icon
Bennedy’s Developments Ltd (TC8008)

8 March 2021
Late appeal accepted premium icon
I Iqbal (TC8029)
8 March 2021
Community amateur sports club is not a charity and does not qualify for zero rating premium icon

Eynsham Cricket Club v CRC, Court of Appeal, 23 February 2021


8 March 2021
Beneficiary must be qualifying for one year before disposal for entrepreneurs' relief premium icon
CRC v The Quentin Skinner 2005 Settlement L and others, Upper Tribunal (Tax and Chancery Chamber), 11 February 2021...
8 March 2021
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READERS' FORUM premium icon
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Readers’ forum: VAT reduction for children’s meals – and service charges? Readers’ forum: Residential lease extension Readers’ forum: Is all lost? Readers’ forum: FIG reporting New queries: 2 July 2026
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NEWS premium icon
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Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt Out & about: 2 July 2026
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CASES premium icon
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Conforming interpretation of EU law was correct No reasonable excuse for submitting five returns late Client relationships do not constitute goodwill Reasonable to take advice from tax promoter Marketed floorplan preferred over taxpayer’s
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This week's opinion: 2 July 2026 Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt
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