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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: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
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CASES premium icon
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings
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