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Issue : Vol 187, Issue 4778

Issue : Vol 187, Issue 4778

3 Feb 2021
IN THIS ISSUE
Deadline dates: March 2021
1 March 2021Pay CT liabilities for accounting periods ended 31 May 2020 for companies not liable to pay by instalments.Review HMRC car mileage fuel rates.2 March 2021Unpaid income tax/class 4 National...
1 February 2021
VAT liability of digital newspapers premium icon
CRC v News Corp UK and Ireland Ltd, Court of Appeal, 28 January 2021
1 February 2021
Taper relief due on shares owned as business and as non-business assets premium icon
R Lee and N Bunter, Upper Tribunal (Tax and Chancery Chamber), 21 December 2021...
1 February 2021
Closure notices are not invalid premium icon
A Sternlicht and others (TC7972)
1 February 2021
Ramsay principle applies to transactions premium icon
S Padfield and others (TC7983)
1 February 2021
Extent of legitimate interest in documents in a decided case premium icon

Fastklean Ltd v CRC and K Gordon (TC7981)

1 February 2021
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READERS' FORUM premium icon
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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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NEWS premium icon
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
DEADLINE DATES
CASES premium icon
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings
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