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Tax weekly highlights—23 September 2021

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Published on: 23 September 2021

Published by a LexisNexis Tax expert

Table of contents

Employment taxes
Court of Appeal provides guidance on mutuality of obligation (HMRC v Professional Game Match Officials Ltd)
Finance Bill 2021–22
House of Lords Finance Bill Sub-Committee issues call for evidence
Real estate tax
Consultation on Residential Property Developer Tax published
New versions of Commercial Property Standard Enquiries released
Taxes management and litigation
HMRC says tax gap remains low at 5.3%
HMRC updates guidance on identifying tax avoidance enabler penalties and when to appeal

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Article summary

This week's edition of Tax weekly highlights includes: (1) the Court of Appeal’s decision on mutuality of obligation in Professional Game Match Officials, (2) the Finance Bill Sub-Committee’s call for evidence, and (3) the launch of a consultation on the draft legislation for the Residential Property Developer Tax.

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