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Issue : Vol 188, Issue 4806

Issue : Vol 188, Issue 4806

24 Aug 2021
IN THIS ISSUE
In brief: 26 August 2021
Employer BulletinThe August edition of HMRC’s Employer Bulletin has been published. It includes articles on the UK transition from the EU, Covid support schemes, PAYE, off-payroll working rules...
24 August 2021
Tribunal has jurisdiction to rule on legitimate expectation premium icon
KSM Henryk Zeman Sp Z.o.o v CRC, Upper Tribunal (Tax and Chancery Chamber), 4 August 2021...
24 August 2021
No misunderstanding of HMRC’s case premium icon
Award Drinks Ltd (in liquidation) v CRC, Court of Appeal, 6 August 2021...
24 August 2021
Outcome of IR35 appeal awaits decision from PGMOL case premium icon
George Mantides Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 11 August 2021...
24 August 2021
Provision of compensation does not qualify as insurance premium icon
Claims Advisory Group Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 August 2021...
24 August 2021
The whole property including its woodland is residential premium icon
The How Development 1 Ltd (TC8194)

24 August 2021
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Tax tip: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management
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Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025
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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025 Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April
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