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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: From the cantons to the shires Readers’ forum: Death and taxes – but no certainty! Readers’ forum: Late R&D deadline claim – time out? Readers’ forum: Identity check when trying to submit MTD for self-assessment report New queries: 10 September 2026
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Concerns over plans to recover lower-value tax debt HMRC urges taxpayers to use loan charge settlement scheme HMRC to appeal decision on alternative providers of higher and further education Crypto investors made average gains of £78,000 in 2024-25 General anti-abuse rule panel rules on company umbrella schemes
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Company was controlled in the UK Previous involvement in MTIC could be considered Profits constituted income from immovable property Fitting service supplied as well as carpets? ‘Eat out to help out’ claims were overstated
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This week's opinion: 10 September 2026 Company was controlled in the UK Previous involvement in MTIC could be considered Profits constituted income from immovable property Fitting service supplied as well as carpets?
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