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Issue : Vol 188, Issue 4806
24 Aug 2021
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IN THIS ISSUE
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In brief: 26 August 2021
Employer BulletinThe August edition of HMRC’s Employer Bulletin has been published. It includes articles on the UK transition from the EU, Covid support schemes, PAYE, off-payroll working rules...
Tribunal has jurisdiction to rule on legitimate expectation
KSM Henryk Zeman Sp Z.o.o v CRC, Upper Tribunal (Tax and Chancery Chamber), 4 August 2021...
No misunderstanding of HMRC’s case
Award Drinks Ltd (in liquidation) v CRC, Court of Appeal, 6 August 2021...
Outcome of IR35 appeal awaits decision from PGMOL case
George Mantides Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 11 August 2021...
Provision of compensation does not qualify as insurance
Claims Advisory Group Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 August 2021...
The whole property including its woodland is residential
The How Development 1 Ltd (
TC8194
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READERS'
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
Deadline dates for April 2026
CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
MOST POPULAR
Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW