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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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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
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CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW