Issue : Vol 188, Issue 4807

7 Sep 2021

IN THIS ISSUE

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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...

Key dates for your diary.

H Whyte (TC8215)

Vermilion Holdings Ltd v CRC, Court of Session, 20 August 2021

Queen (on the application of I Clamp and another) v CRC, Queen’s Bench Division, 23 August 2021...

Kong’s Restaurant Ltd (TC8169)

M Shariff (TC8202)

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

DEADLINE DATES

Deadline dates for June 2024

CASES

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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Issue : Vol 188, Issue 4807

Deadline dates for June 2024