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Issue : Vol 188, Issue 4815

Issue : Vol 188, Issue 4815

2 Nov 2021
IN THIS ISSUE
UK SMEs shun EU exporting premium icon
A fall in trade between the UK and EU shows UK small and medium-sized enterprises are shunning EU exports, according to Azets.Latest data from the Office for National Statistics (ONS) shows a second...
2 November 2021
Deadline dates for December 2021 premium icon
1 December 2021Payment of corporation tax liabilities for accounting periods ended 28 February 2021 for small and medium-sized companies not liable to pay by instalments.Check HMRC website for changes...
2 November 2021
Deductibility of payment to father premium icon
D Cation (TC8253)

2 November 2021
Nature of insurance premium adjustment repayments premium icon
The Medical Defence Union Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 October 2021...
2 November 2021
Disclosure of confidential documents premium icon
M Mitchell and P Bell v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 October 2021...
2 November 2021
Submission of more than one DIY scheme claim on new dwelling premium icon
A Ellis and J Bromley (TC8277)

2 November 2021
Advantages of appointing joint experts premium icon
Europcar Group UK Ltd and another (TC8293)
2 November 2021
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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 premium icon
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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
CASES premium icon
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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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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
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