Issue : Vol 188, Issue 4813

19 Oct 2021

IN THIS ISSUE

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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...

M Long (TC8272)

CRC v S Mattu, Upper Tribunal (Tax and Chancery Chamber), 4 October 2021...

Sheiling Properties Ltd v CRC, Court of Appeal, 5 October 2021

Rada In Business Ltd (TC8268)

Vitol Aviation UK Ltd and others (TC8287)

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READERS' FORUM premium icon

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

DEADLINE DATES

Deadline dates for October 2025

CASES

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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Issue : Vol 188, Issue 4813

Deadline dates for October 2025