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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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

DEADLINE DATES

Deadline dates for January 2026

CASES

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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

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Issue : Vol 187, Issue 4790

Deadline dates for January 2026