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READERS' FORUM
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Readers’ forum: Working on site Readers’ forum: Self-assessment confusion Readers’ forum: Enterprise investment scheme Readers’ forum: Partial exemption New Queries: 4 March 2021
Digital Links: A guide to MTD 2021.
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Taxation Awards
As announced, we are accepting nominations for Taxation's rising star, outstanding contribution to tax in 2020-21 and lifetime achievement in the 2021 virtual Taxation Awards. Visit www.taxationawards.co.uk and nominate your choice.
NEWS
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Furlough claims exceed £53bn in value Check withdrawn VAT notices for transactions before January 2021 High volume of VAT registration applications causing delays Green tax changes to help create a net-zero Britain Investigations into online platforms decline in 2020-21
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CASES
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ATED daily penalties cannot be charged retrospectively Beneficiary must be qualifying for one year before disposal for entrepreneurs' relief Sideways relief is not available Community amateur sports club is not a charity and does not qualify for zero rating Intermediaries legislation does not apply
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ATED daily penalties cannot be charged retrospectively Beneficiary must be qualifying for one year before disposal for entrepreneurs' relief Sideways relief is not available Community amateur sports club is not a charity and does not qualify for zero rating Highlights of Rishi Sunak’s spring Budget
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