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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

Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026

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NEWS

Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax

Third slide

Deadline dates for March 2026

CASES

No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless

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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy

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