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Issue : Vol 187, Issue 4788

Issue : Vol 187, Issue 4788

20 Apr 2021
IN THIS ISSUE
US outlines tax proposals premium icon
The Biden administration has published its Made in America tax plan setting out proposed corporate tax reforms, including:increasing the corporate tax rate from 21% to 28%;repealing the...
19 April 2021
Calls for greater clarity on taxation of cryptoassets premium icon
HMRC has published its Cryptoassets Manual explaining its tax treatment of cryptocurrency derived from existing policy papers published in December 2018 and November 2019.The manual, which is divided...
19 April 2021
In brief: 22 April 2021 premium icon
Tax and savingsHMRC has published the first edition of Tax-free savings newsletter aimed at individual savings accounts managers and child trust fund providers.Agent updateThe April issue of...
19 April 2021
Notice to file a return and validity of closure notices premium icon
A Sternlicht and others (TC8044)

19 April 2021
Interpretation of wording in closure notices premium icon
Daarasp LLP & Betex LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 April 2021...
19 April 2021
Late application for enhanced protection premium icon
M Gammell (TC8035)

19 April 2021
Lack of clarity in high income child benefit charge form premium icon
J Hayden (TC8037)

19 April 2021
Claim for repayment supplement premium icon
Red Kite Art and Jewels Ltd (TC8048)

19 April 2021
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READERS' FORUM premium icon
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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS premium icon
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In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses
DEADLINE DATES
CASES premium icon
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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse
MOST POPULAR
Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers
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