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Issue : Vol 188, Issue 4807
7 Sep 2021
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IN THIS ISSUE
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Temporary arrangements for the right to work checks extended
The government has announced that the temporary arrangements for the right to work checks are to be extended.In her article, ‘Right to work’ (Taxation, 5 August 2021), Linda Pullan...
Deadline dates for October 2021
Key dates for your diary.
Sales of building plots were trading transactions
H Whyte (
TC8215
)
Grant of option was not employment related
Vermilion Holdings Ltd v CRC,
Court of Session
, 20 August 2021
Loans repaid would not have been caught by the loan charge
Queen (on the application of I Clamp and another) v CRC, Queen’s Bench Division, 23 August 2021...
Best judgment not used by HMRC
Kong’s Restaurant Ltd (
TC8169
)
Inadequate and inconsistent evidence provided by the taxpayer
M Shariff (
TC8202
)
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READERS'
FORUM
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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NEWS
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus
DEADLINE DATES
Deadline dates for October 2025
CASES
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A company has a life for the purposes of the ten-year charge
No evidence that input tax dispute appeal would fail
Undisclosed property income was deliberate
Preliminary hearing on issues within scope of appeal
Role of Martland and Katib in late appeal request
MOST POPULAR
Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus