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Issue : Vol 188, Issue 4802
27 Jul 2021
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In brief: 29 July 2021
Sporting exemptionThe Major Sporting Events (Income Tax Exemption) (2021 UEFA Super Cup) Regulations SI 2021/882 provide for an exemption from income tax on income earned in the UK in connection with...
Third party notice hearing should be held in private
Kandore Ltd and others,
Court of Appeal
, 16 July 2021
VAT liability of loan administration services
Target Group Ltd v CRC,
Court of Appeal
, 12 July 2021
Lower tribunal had considered the evidence properly
K Douglas v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 July 2021...
Statutory planning consent for a new dwelling
CMJ (Aberdeen) Ltd (
TC8140
)
Domicile issue must be heard separately from Sch 36 appeal
R Perlman (
TC8168
)
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Tax tip: Gift Aid
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Readers’ forum: Does piano sale create a VAT adjustment?
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
Implementation of detailed employee hours reporting delayed
More beneficiaries face charge on lifetime transfers
DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
Redress payments are taxable
Invalid reasons for decision not to exercise discretion
Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
Importance of providing the right evidence