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Issue : Vol 188, Issue 4813

Issue : Vol 188, Issue 4813

19 Oct 2021
IN THIS ISSUE
In brief: 23 October 2021 premium icon
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...
18 October 2021
No obligation to aggregate employee’s earnings for National Insurance purposes premium icon
M Long (TC8272)
18 October 2021
Application to impose a tax-related penalty under FA 2008, Sch 36 para 50 premium icon
CRC v S Mattu, Upper Tribunal (Tax and Chancery Chamber), 4 October 2021...
18 October 2021
Accelerated payment notices extend to PAYE tax premium icon
Sheiling Properties Ltd v CRC, Court of Appeal, 5 October 2021

18 October 2021
Pandemic was not a reasonable excuse for a late payment premium icon
Rada In Business Ltd (TC8268)

18 October 2021
HMRC had adequate information to issue closure notices premium icon
Vitol Aviation UK Ltd and others (TC8287)

17 October 2021
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READERS' FORUM premium icon
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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NEWS premium icon
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
CASES premium icon
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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