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Issue : Vol 188, Issue 4807
7 Sep 2021
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IN THIS ISSUE
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2
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: Have we made partial exemption errors?
Readers’ forum: Foreign employer
Readers’ forum: Should we raise a glass to HMRC at the Christmas bash?
Readers’ forum: Portfolio career
New queries: 11 December 2025
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
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New queries
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NEWS
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VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity
HMRC crackdown on large EU businesses intensifies
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Annexe was viable as a single dwelling
No reasonable excuse for submitting late returns
Claimant was not self-employed
Mixed use rates apply to country estate
Taxpayer’s behaviour was unreasonable
MOST POPULAR
This week's opinion: 11 December 2025
VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity