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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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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS premium icon
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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CASES premium icon
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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