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Issue : Vol 184, Issue 4714
27 Sep 2019
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IN THIS ISSUE
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Deadline dates for November 2019
1 November 2019Payment of corporation tax liabilities for periods ended 31 January 2019 for small and medium-sized companies not liable to pay by instalments.2 November 2019Filing date for form P46...
Input tax on legal fees incurred pre-incorporation
Koolmove Ltd (
TC7305
)
Tax must be paid when return is filed
Munro (
FTSTC 6
)
Losses arising from chartering trade
Roulette V2 Charters LLP (TC7331) ...
Was property mixed use or wholly residential?
D and S Hyman (
TC7271
)
Provision of information about lifetime protection
Mr T (
PO-23961
)
Out of time appeal against penalties for late filing
M Goodman (
TC7344
)
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READERS'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries