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Issue : Vol 187, Issue 4783
8 Mar 2021
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IN THIS ISSUE
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In brief: 11 March 2021
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...
Sideways relief is not available
Foundation Partners (GP) (a firm) (
TC8005
)
ATED daily penalties cannot be charged retrospectively
Bennedy’s Developments Ltd (
TC8008
)
Late appeal accepted
I Iqbal (
TC8029
)
Community amateur sports club is not a charity and does not qualify for zero rating
Eynsham Cricket Club v CRC,
Court of Appeal
, 23 February 2021
Beneficiary must be qualifying for one year before disposal for entrepreneurs' relief
CRC v The Quentin Skinner 2005 Settlement L and others, Upper Tribunal (Tax and Chancery Chamber), 11 February 2021...
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READERS'
FORUM
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence