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Issue : Vol 188, Issue 4811

Issue : Vol 188, Issue 4811

5 Oct 2021
IN THIS ISSUE
Deadline dates for November 2021
1 November 2021Payment of corporation tax liabilities for periods ended 31 January 2021 for small and medium-sized companies not liable to pay by instalments.2 November 2021Filing date for form P46...
5 October 2021
Duty of care to clients for failed tax schemes premium icon
Knights and others v Townsend Harrison Ltd, High Court, 24 September 2021

5 October 2021
Principle of effectiveness was not breached premium icon
H Hewitt v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 September 2021...
5 October 2021
Appeal reinstated and remitted to the First-tier Tribunal premium icon
GB Fleet Hire Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 September 2021...
5 October 2021
Nature of membership of limited liability partnership premium icon
P Wilson v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 September 2021...
5 October 2021
Unnecessary delay in completing tax return premium icon
K Cuthbertson (TC8098)

5 October 2021
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READERS' FORUM premium icon
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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NEWS premium icon
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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