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Issue : Vol 188, Issue 4809

Issue : Vol 188, Issue 4809

21 Sep 2021

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IN THIS ISSUE

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CRC v Professional Game Match Officials Ltd, Court of Appeal, 17 September 2021

Babylon Farm Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 September 2021...

Kwik-Fit Group Ltd and others (TC8226)

Smallman and Sons Ltd; L Garrity; B Garrity (TC8242)...

United Grand Lodge of England (TC8250)

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READERS' FORUM premium icon

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?

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NEWS

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

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Deadline dates for October 2025

CASES

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

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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

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