Issue : Vol 187, Issue 4790

4 May 2021

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1 May 2021Payment of corporation tax liabilities for accounting periods ended 31 July 2020 for small and medium-sized companies not liable to pay by instalments.New VAT fuel scale charges apply.3 May...

K Mehrban (TC8039)

R (on the application of M Sport Ltd) v CRC, Court of Appeal, 16 April 2021...

CRC v BMW Shipping Agents Ltd, Upper Tribunal (Tax and Chancery Chamber), 22 April 2021...

Step-by-Step (Northern Ireland) Ltd (TC8038)

Charlton Chauffeur Drive Ltd (TC8042)

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READERS' FORUM premium icon

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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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NEWS

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In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

DEADLINE DATES

Deadline dates for November 2025

CASES

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Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

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Issue : Vol 187, Issue 4790

Deadline dates for November 2025