Issue : Vol 187, Issue 4790

4 May 2021

IN THIS ISSUE

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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: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026

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NEWS

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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax

DEADLINE DATES

Deadline dates for March 2026

CASES

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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless

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Issue : Vol 187, Issue 4790

Deadline dates for March 2026