News for January, 2021

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January 27, 2021

Tax and Accounting Update: 27 January 2021

The latest release of Tax and Accounting Update is now live for subscribers to UK Tax.

January 27, 2021

UK Accounting Standards

Accounting Standards have been updated  in line with amendments made to reflect changes in legislation following the UK’s exit from the European Union that came into effect at the end of the Transition Period.

January 25, 2021

HMRC’s 10-year strategy: A trusted, modern tax administration

Robin Williamson considers the challenges for HMRC and taxpayers in implementing the reforms set out in a recent 10-year strategy paper.

January 21, 2021

Damages award of over €189K arising from injuries suffered in the course of employment

High Court, in assessing damages in a personal injuries action wherein the plaintiff suffered severe lacerations to her right calf in the course of her employment, determines that the plaintiff’s pain was genuine and attributable to the accident, and that she established a basis for damages for future loss of earnings, but that the future loss of earnings should be subject to a deduction of 40%; and accordingly, the Court awards the plaintiff €80,000 in general damages, €69,037.20 for future loss of earnings and €40,372.30 in special damages, giving a total award of €189,409.50.

January 20, 2021

Irish Conveyancing Precedents

Issue 85 of Irish Conveyancing Precedents is now live for subscribers to Irish Property Law.

January 20, 2021

Tax and Accounting Update: 20 January 2021

The latest release of Tax and Accounting Update is now live for subscribers to UK Tax.

January 20, 2021

One Month in a Minute: December 2020

Lee Sharpe summarizes recent developments in UK tax.

January 20, 2021

No requirement for medical certificate to emanate from practitioner who examined injured party

Court of Appeal answers question of law referred by the DPP arising out of a trial on assault charges

January 19, 2021

Gone fishing?

HMRC can open an enquiry into any self-assessment return, within certain time limits. A tax return enquiry for one period could extend to other periods, such as where HMRC considers that a self-employed individual’s understated income for one tax year has similarly been understated in other tax years, subject to some restrictions imposed by statute.

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