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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: Was extension incorrectly included in CGS?
Readers’ forum: Calendar quarters?
Readers’ forum: Under the influence
Readers’ forum: Overdrawn director’s account
New queries: 6 August 2026
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NEWS
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HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26
Effect of new whistleblower scheme on investigations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Kittel test on missing trader fraud
Companies can’t benefit from decision shown to be wrong
Shares in company were not relevant business property
HMRC’s assessments overstated liability
Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026
HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26