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Issue : Vol 188, Issue 4809
21 Sep 2021
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IN THIS ISSUE
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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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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC
In brief: 23 January 2025
DEADLINE DATES
Deadline dates for February 2025
CASES
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Quay wall functioned as plant, not premises
Event met the charitable objectives
Companies had behaved dishonestly
HMRC’s treatment of appeal was reasonable
Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC