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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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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble
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In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation
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Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins
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In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence
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