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Tax weekly highlights—22 April 2021

Tax weekly highlights—22 April 2021
Published on: 22 April 2021
Published by: LexisPSL
  • Tax weekly highlights—22 April 2021
  • In this issue:
  • Finance Bill 2021
  • Government tables amendments to Finance Bill 2021 clauses on trade losses carry-back, collective defined contribution pensions and VAT late payment interest
  • House of Commons Public Bill Committee invites comments on Finance Bill 2021
  • Taxes management and litigation
  • Court of Appeal on FNs and APNs—exhaust representations procedure before making judicial review claim (R (oao M Sport) v HMRC)
  • OTS publishes evaluation update following its review of HMRC’s guidance for taxpayers
  • HMRC publishes latest agent update
  • VAT
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) government amendments to Finance Bill 2021 clauses on trade losses carry-back, collective defined contribution pensions and VAT late payment interest, and (2) the Court of Appeal’s decision in R (oao M Sport) v HMRC that the taxpayer was not entitled to recover its costs in commencing judicial review proceedings because they had been made prematurely. or take a trial to read the full analysis.

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