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Issue : Vol 188, Issue 4807

Issue : Vol 188, Issue 4807

7 Sep 2021
IN THIS ISSUE
Temporary arrangements for the right to work checks extended premium icon
The government has announced that the temporary arrangements for the right to work checks are to be extended.In her article, ‘Right to work’ (Taxation, 5 August 2021), Linda Pullan...
7 September 2021
Deadline dates for October 2021
Key dates for your diary.
7 September 2021
Sales of building plots were trading transactions premium icon
H Whyte (TC8215)
7 September 2021
Grant of option was not employment related premium icon
Vermilion Holdings Ltd v CRC, Court of Session, 20 August 2021

7 September 2021
Loans repaid would not have been caught by the loan charge premium icon
Queen (on the application of I Clamp and another) v CRC, Queen’s Bench Division, 23 August 2021...
7 September 2021
Best judgment not used by HMRC premium icon

Kong’s Restaurant Ltd (TC8169)


7 September 2021
Inadequate and inconsistent evidence provided by the taxpayer premium icon
M Shariff (TC8202)

7 September 2021
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READERS' FORUM premium icon
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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?
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NEWS premium icon
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New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties
DEADLINE DATES
CASES premium icon
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Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown
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This week's opinion: 17 April 2025 New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’
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