Issue : Vol 188, Issue 4816

8 Nov 2021

IN THIS ISSUE

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Finance BillThe Finance Bill 2022 has been published. It will progress through parliament before becoming law as the Finance Act 2022. Explanatory notes to the Bill have been published alongside...

CRC v D Kishore, Court of Appeal, 28 October 2021

I and A Balazs (TC8288)

S Thomas (TC8291)

Little Piece of Paradise Ltd (TC8300)

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READERS' FORUM premium icon

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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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to: taxation@lexisnexis.co.uk.

NEWS

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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations

DEADLINE DATES

Deadline dates for September 2026

CASES

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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal

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Issue : Vol 188, Issue 4816

Deadline dates for September 2026