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Issue : Vol 188, Issue 4811
5 Oct 2021
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IN THIS ISSUE
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2
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...
Duty of care to clients for failed tax schemes
Knights and others v Townsend Harrison Ltd,
High Court
, 24 September 2021
Principle of effectiveness was not breached
H Hewitt v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 September 2021...
Appeal reinstated and remitted to the First-tier Tribunal
GB Fleet Hire Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 September 2021...
Nature of membership of limited liability partnership
P Wilson v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 September 2021...
Unnecessary delay in completing tax return
K Cuthbertson (
TC8098
)
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READERS'
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Readers’ forum: VAT reduction for children’s meals – and service charges?
Readers’ forum: Residential lease extension
Readers’ forum: Is all lost?
Readers’ forum: FIG reporting
New queries: 2 July 2026
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NEWS
Read All
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt
Out & about: 2 July 2026
DEADLINE DATES
Deadline dates for August 2026
CASES
Read All
Conforming interpretation of EU law was correct
No reasonable excuse for submitting five returns late
Client relationships do not constitute goodwill
Reasonable to take advice from tax promoter
Marketed floorplan preferred over taxpayer’s
MOST POPULAR
This week's opinion: 2 July 2026
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt