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Issue : Vol 188, Issue 4802

Issue : Vol 188, Issue 4802

27 Jul 2021
IN THIS ISSUE
In brief: 29 July 2021
Sporting exemptionThe Major Sporting Events (Income Tax Exemption) (2021 UEFA Super Cup) Regulations SI 2021/882 provide for an exemption from income tax on income earned in the UK in connection with...
26 July 2021
Third party notice hearing should be held in private premium icon
Kandore Ltd and others, Court of Appeal, 16 July 2021

26 July 2021
VAT liability of loan administration services premium icon
Target Group Ltd v CRC, Court of Appeal, 12 July 2021

26 July 2021
Lower tribunal had considered the evidence properly premium icon
K Douglas v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 July 2021...
26 July 2021
Statutory planning consent for a new dwelling premium icon
CMJ (Aberdeen) Ltd (TC8140)
26 July 2021
Domicile issue must be heard separately from Sch 36 appeal premium icon
R Perlman (TC8168)

26 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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