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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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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential
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NEWS premium icon
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Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Annual tax credit renewal notices on their way to claimants Deadline dates for June 2024
DEADLINE DATES
CASES premium icon
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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme
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Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Transitional provision do not apply to carried interest Loan was an unauthorised member payment
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