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Issue : Vol 188, Issue 4809
21 Sep 2021
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IN THIS ISSUE
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of
2
Referee employment status dispute remitted to First-tier Tribunal
CRC v Professional Game Match Officials Ltd, Court of Appeal, 17 September 2021
Purpose of a business activity must be to generate an income
Babylon Farm Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 September 2021...
Purpose of loan relationships
Kwik-Fit Group Ltd and others (
TC8226
)
Cars were made available to employees
Smallman and Sons Ltd; L Garrity; B Garrity (TC8242)...
VAT treatment of membership fees and nature of philanthropy
United Grand Lodge of England (
TC8250
)
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READERS'
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence