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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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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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NEWS
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Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
MOST POPULAR
This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy