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 premium icon

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

DEADLINE DATES

Deadline dates for October 2025

CASES

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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Issue : Vol 187, Issue 4790

Deadline dates for October 2025