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Issue : Vol 187, Issue 4796

Issue : Vol 187, Issue 4796

15 Jun 2021
IN THIS ISSUE
Beware of scams during tax credit renewals season, urges HMRC premium icon
Tax credits claimants should be alert to potential scams, HMRC has warned.Anyone doing their tax credits renewal – packs should have been received by 4 June - who has received a tax or benefits...
15 June 2021
In brief: 17 June 2021 premium icon
Finance ActThe Finance Act 2021 received royal assent on 10 June.Employer BulletinThe June edition of HMRC’s Employer Bulletin is available.VAT scheme reminderThe deadline for joining...
15 June 2021
Validity of an information notice issued under FA 2008, Sch 36 premium icon
Avonside Roofing Ltd (TC8127)

15 June 2021
Trade was not carried on with a view to profit premium icon
A Outram and R Outram (TC8107)
15 June 2021
Payment made as part of deal to make changes to pension scheme premium icon
E.ON UK plc (TC8125)
15 June 2021
Input tax claim on goods given away to connected companies premium icon
The Door Specialist Ltd (TC8132)
15 June 2021
Presumption of continuity and under-declared income premium icon
R Whitlock (TC8136)
15 June 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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