Legal News

Tax weekly highlights—8 April 2021

Tax weekly highlights—8 April 2021
Published on: 08 April 2021
Published by: LexisPSL
  • Tax weekly highlights—8 April 2021
  • In this issue:
  • Anti-avoidance
  • UT reinstates follower notice penalty (HMRC v Comtek)
  • Stamp taxes
  • HMRC publishes guidance on repayment of the non-UK resident SDLT surcharge
  • Real estate tax
  • HMRC updates guidance on duties of contractors and sub-contractors under the CIS
  • Employment taxes
  • Order appoints interest payment date for NICs debts related to the extension of the off-payroll working rules
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the UT’s decision in Comtek Network Systems (UK) Ltd to reinstate the penalty on the taxpayer for failing to take corrective action following the issue of a follower notice and (2) new and updated guidance on the changes to SDLT for non-residents and the construction industry scheme that came into force on 1 and 6 April 2021. or take a trial to read the full analysis.

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