Legal News

Tax weekly highlights—25 February 2021

Published on: 25 February 2021
Published by: LexisPSL
  • Tax weekly highlights—25 February 2021
  • In this issue:
  • Spring Budget 2021
  • Spring Budget 2021 coverage and Finance Bill 2021 publication date
  • Companies and corporation tax
  • Business asset disposal relief and trusts (HMRC v The Quentin Skinner 2005 Settlement L)
  • Partnership trading and losses (Foundation Partners (GP) (a firm))
  • Income tax
  • FTT considers two cases on allocation of partnership profit shares
  • VAT
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the UT’s decision in The Quentin Skinner 2005 Settlement L on business asset disposal relief and trusts, (2) the UT’s decision in Tower Bridge GP Ltd that HMRC was entitled to refuse input tax recovery on the basis of purported VAT invoices that did not include a VAT registration number, and (3) the Supreme Court’s decision in Uber BV and others v Aslam and others that Uber drivers are ‘workers’ for the purposes of legislation giving workers rights to statutory entitlements. or take a trial to read the full analysis.

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