Issue : Vol 188, Issue 4803

2 Aug 2021

IN THIS ISSUE

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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 premium icon

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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 188, Issue 4803

Deadline dates for January 2026