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Issue : Vol 188, Issue 4799
5 Jul 2021
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IN THIS ISSUE
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In brief: 8 July 2021
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...
Significance of the word ‘would’ in the follower notice legislation
R (on the application of Haworth) v CRC, Supreme Court, 2 July 2021...
Meaning of profit in ITEPA 2003, s 62(2)
K Murphy v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 June 2021...
High income child benefit charge was not income to be discovered
CRC v J Wilkes, Upper Tribunal (Tax and Chancery Chamber), 30 June 2021...
Central assessments were too low
F Harrison (
TC8092
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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