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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: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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NEWS premium icon
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
CASES premium icon
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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