Issue : Vol 188, Issue 4803

2 Aug 2021

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1 September 2021Payment of corporation tax liabilities for periods ended 30 November 2020 if not liable to pay by instalments.Check HMRC website for changes to car mileage fuel rates.7 September...

A Loughrey (TC8198)

Charles Tyrwhitt LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2021...

Black Cabs Services Ltd (TC8141)

Ladson Preston Ltd; AKA Developments Greenfield Ltd (TC8197)

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

DEADLINE DATES

Deadline dates for October 2026

CASES

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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

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Issue : Vol 188, Issue 4803

Deadline dates for October 2026