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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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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NEWS

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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

DEADLINE DATES

Deadline dates for June 2024

CASES

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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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Issue : Vol 188, Issue 4811

Deadline dates for June 2024