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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'
FORUM
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
New Queries: 22 January 2026
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid