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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: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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NEWS premium icon
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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CASES premium icon
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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