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Issue : Vol 188, Issue 4802
27 Jul 2021
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IN THIS ISSUE
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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...
Third party notice hearing should be held in private
Kandore Ltd and others,
Court of Appeal
, 16 July 2021
VAT liability of loan administration services
Target Group Ltd v CRC,
Court of Appeal
, 12 July 2021
Lower tribunal had considered the evidence properly
K Douglas v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 July 2021...
Statutory planning consent for a new dwelling
CMJ (Aberdeen) Ltd (
TC8140
)
Domicile issue must be heard separately from Sch 36 appeal
R Perlman (
TC8168
)
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READERS'
FORUM
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Readers’ forum: Have we made partial exemption errors?
Readers’ forum: Foreign employer
Readers’ forum: Should we raise a glass to HMRC at the Christmas bash?
Readers’ forum: Portfolio career
New queries: 11 December 2025
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NEWS
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VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity
HMRC crackdown on large EU businesses intensifies
DEADLINE DATES
Deadline dates for January 2026
CASES
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Annexe was viable as a single dwelling
No reasonable excuse for submitting late returns
Claimant was not self-employed
Mixed use rates apply to country estate
Taxpayer’s behaviour was unreasonable
MOST POPULAR
This week's opinion: 11 December 2025
VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity