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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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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026
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NEWS premium icon
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Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD
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CASES premium icon
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No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late
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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries
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