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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 premium icon
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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