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Issue : Vol 187, Issue 4789

Issue : Vol 187, Issue 4789

27 Apr 2021
IN THIS ISSUE
Latest HMRC webinars for agents premium icon
HMRC is holding talking points webinars for tax advisers:Off-payroll working rules from April 2021: 4 May – 9.45am to 10.45amOff-payroll working rules from April 2021 - Status determinations and...
27 April 2021
In brief: 29 April 2021 premium icon
Self-employed supportThe online service for applications for the fourth self-employment income support scheme grant are now open. This covers the period 1 February 2021 to 30 April 2021 and claims...
27 April 2021
Main purpose of share for share exchange premium icon
Euromoney Institutional Investor plc (TC8046)

27 April 2021
Taxpayer’s entitlement to credit for PAYE deductions premium icon
S Hoey v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 April 2021...
27 April 2021
Application to make late appeals refused premium icon
S Adair and others (TC8051)
26 April 2021
Was a lease agreement for parking vehicles a licence to occupy land? premium icon
RK Fuels Ltd (TC8053)
26 April 2021
No group existed so substantial shareholdings exemption did not apply premium icon
M Group Holdings Ltd (TC8054)

26 April 2021
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15
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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
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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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