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Issue : Vol 188, Issue 4799

Issue : Vol 188, Issue 4799

5 Jul 2021
IN THIS ISSUE
In brief: 8 July 2021 premium icon
VAT HMRC has updated VAT Notice 700/46: Agricultural flat rate scheme, to include updates on leaving the scheme (sections 7.2 and 7.3).Distance sellingThe Finance Act 2021, Section 95 and...
5 July 2021
Significance of the word ‘would’ in the follower notice legislation premium icon
R (on the application of Haworth) v CRC, Supreme Court, 2 July 2021...
5 July 2021
Meaning of profit in ITEPA 2003, s 62(2) premium icon
K Murphy v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 June 2021...
5 July 2021
High income child benefit charge was not income to be discovered premium icon
CRC v J Wilkes, Upper Tribunal (Tax and Chancery Chamber), 30 June 2021...
5 July 2021
Central assessments were too low premium icon
F Harrison (TC8092)

5 July 2021
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READERS' FORUM premium icon
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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NEWS premium icon
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
CASES premium icon
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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