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Issue : Vol 188, Issue 4804
3 Aug 2021
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IN THIS ISSUE
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Customs declaration service to become single platform
The customs declaration service (CDS) will serve as the UK’s single customs platform from 31 March 2023.HMRC will be closing its customs handling of import and export freight (CHIEF) system on...
Warehouse constituted plant for temporary storage
JRO Griffiths Ltd (
TC8203
)
Error made in good faith did not amount to reasonable care
North Point (Pall Mall) Ltd and China Town Development Company Ltd (TC8205)...
Time limit for tax credit on trust distributions
Murphy and Linnett v CRC,
Queen’s Bench Division
, 13 July 2021
Closure notice is valid due to estoppel by convention
CRC v W Tinkler,
Supreme Court
, 30 July 2021
Effect of subsidy payments on input tax
C Newell (
TC8149
)
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READERS'
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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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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