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Issue : Vol 187, Issue 4790

Issue : Vol 187, Issue 4790

4 May 2021
IN THIS ISSUE
Deadline dates: May 2021 premium icon
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...
4 May 2021
When is a discovery assessment stale? premium icon
K Mehrban (TC8039)

4 May 2021
Judicial review proceedings were unnecessary premium icon
R (on the application of M Sport Ltd) v CRC, Court of Appeal, 16 April 2021...
4 May 2021
Interests of justice in reinstating an appeal premium icon
CRC v BMW Shipping Agents Ltd, Upper Tribunal (Tax and Chancery Chamber), 22 April 2021...
4 May 2021
Application to cancel VAT registration premium icon
Step-by-Step (Northern Ireland) Ltd (TC8038)
4 May 2021
Settlement filled a hole in the business’s profits premium icon
Charlton Chauffeur Drive Ltd (TC8042)

4 May 2021
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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CASES premium icon
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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