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Issue : Vol 187, Issue 4787

Issue : Vol 187, Issue 4787

12 Apr 2021
IN THIS ISSUE
In brief: 15 April 2021 premium icon
Furlough schemeHMRC has updated its coronavirus job retention scheme (CJRS) guidance to include information on employee reference dates, the new maximum wage rates and claim dates.National...
13 April 2021
Nature of a sale and leaseback transaction for VAT purposes premium icon
Balhousie Holdings Ltd v CRC, Supreme Court, 31 March 2021

13 April 2021
Bad debt relief claim rejected premium icon
Saint-Gobain Building Distribution Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 March 2021...
13 April 2021
Necessary corrective action was not taken within the relevant timescale premium icon
CRC v Comtek Network Systems (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 1 April 2021...
12 April 2021
Satellite launch costs were not eligible for capital allowances premium icon
Inmarsat Global Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 March 2021...
12 April 2021
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READERS' FORUM premium icon
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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NEWS premium icon
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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CASES premium icon
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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