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Issue : Vol 188, Issue 4803
2 Aug 2021
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IN THIS ISSUE
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Deadline dates for September 2021
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...
Existence of real-time information for discovery purposes
A Loughrey (
TC8198
)
Bonuses paid after employees became partners of LLP
Charles Tyrwhitt LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2021...
Nature of supply of vehicle insurance to black cab drivers
Black Cabs Services Ltd (
TC8141
)
Multiple dwellings relief for land with planning permission
Ladson Preston Ltd; AKA Developments Greenfield Ltd (
TC8197
)
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READERS'
FORUM
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
New Queries: 14 May 2026
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime