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Issue : Vol 188, Issue 4813
19 Oct 2021
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IN THIS ISSUE
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In brief: 23 October 2021
Self assessmentThe deadline for 2020-21 self-assessment tax returns submitted on paper is 31 October. Online returns must be filed by 31 January 2022. HMRC states that more than 63,500 taxpayers sent...
No obligation to aggregate employee’s earnings for National Insurance purposes
M Long (
TC8272
)
Application to impose a tax-related penalty under FA 2008, Sch 36 para 50
CRC v S Mattu, Upper Tribunal (Tax and Chancery Chamber), 4 October 2021...
Accelerated payment notices extend to PAYE tax
Sheiling Properties Ltd v CRC,
Court of Appeal
, 5 October 2021
Pandemic was not a reasonable excuse for a late payment
Rada In Business Ltd (
TC8268
)
HMRC had adequate information to issue closure notices
Vitol Aviation UK Ltd and others (
TC8287
)
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READERS'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries