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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: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries