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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: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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NEWS premium icon
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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