Issue : Vol 188, Issue 4802

27 Jul 2021

IN THIS ISSUE

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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...

Kandore Ltd and others, Court of Appeal, 16 July 2021

Target Group Ltd v CRC, Court of Appeal, 12 July 2021

K Douglas v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 July 2021...

CMJ (Aberdeen) Ltd (TC8140)

R Perlman (TC8168)

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Tax tip: Should private clients pay additional NICs on a voluntary basis? Readers’ forum: Implications of reversed pre-Budget pension withdrawals Readers’ forum: What is the best way to structure sale of retail business? Readers’ forum: Unclear guidance on tax treatment of grants Readers’ forum: Will container business need to register for Irish VAT?

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NEWS

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HMRC scraps plan to collect employee working hours data Accountants are not ready for digitalisation Independent schools’ VAT challenge to be heard in April Proposals to tax pension pots will cause problems Number of farms affected by reforms must be clarified

DEADLINE DATES

Deadline dates: 6 February 2025

CASES

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HMRC has no duty to monitor taxpayer’s income Accommodation supply was not a designated travel service Arrangements were within condition A Annexe was suitable for use as a dwelling Want of form does not invalidate determination

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Issue : Vol 188, Issue 4802

Deadline dates: 6 February 2025