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Issue : Vol 188, Issue 4806

Issue : Vol 188, Issue 4806

24 Aug 2021
IN THIS ISSUE
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...
24 August 2021
Tribunal has jurisdiction to rule on legitimate expectation premium icon
KSM Henryk Zeman Sp Z.o.o v CRC, Upper Tribunal (Tax and Chancery Chamber), 4 August 2021...
24 August 2021
No misunderstanding of HMRC’s case premium icon
Award Drinks Ltd (in liquidation) v CRC, Court of Appeal, 6 August 2021...
24 August 2021
Outcome of IR35 appeal awaits decision from PGMOL case premium icon
George Mantides Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 11 August 2021...
24 August 2021
Provision of compensation does not qualify as insurance premium icon
Claims Advisory Group Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 August 2021...
24 August 2021
The whole property including its woodland is residential premium icon
The How Development 1 Ltd (TC8194)

24 August 2021
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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