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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
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late