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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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15
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READERS' FORUM premium icon
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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?
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NEWS premium icon
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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
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CASES premium icon
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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged
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