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Issue : Vol 188, Issue 4804
3 Aug 2021
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IN THIS ISSUE
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2
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'
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