Issue : Vol 188, Issue 4811

5 Oct 2021

IN THIS ISSUE

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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...

Knights and others v Townsend Harrison Ltd, High Court, 24 September 2021

H Hewitt v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 September 2021...

GB Fleet Hire Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 September 2021...

P Wilson v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 September 2021...

K Cuthbertson (TC8098)

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READERS' FORUM premium icon

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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

DEADLINE DATES

Deadline dates for November 2026

CASES

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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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Issue : Vol 188, Issue 4811

Deadline dates for November 2026