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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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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
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Accountants are not ready for digitalisation
DEADLINE DATES
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CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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VAT error correction notice updated
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