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Issue : Vol 187, Issue 4787
12 Apr 2021
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IN THIS ISSUE
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In brief: 15 April 2021
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...
Nature of a sale and leaseback transaction for VAT purposes
Balhousie Holdings Ltd v CRC,
Supreme Court
, 31 March 2021
Bad debt relief claim rejected
Saint-Gobain Building Distribution Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 March 2021...
Necessary corrective action was not taken within the relevant timescale
CRC v Comtek Network Systems (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 1 April 2021...
Satellite launch costs were not eligible for capital allowances
Inmarsat Global Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 March 2021...
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READERS'
FORUM
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
MOST POPULAR
This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines