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Issue : Vol 189, Issue 4826

Issue : Vol 189, Issue 4826

1 Feb 2022
IN THIS ISSUE
Deadline dates: March 2022
1 March 2022Payment of corporation tax liabilities for accounting periods ended 31 May 2021 for small and medium-sized companies not liable to pay by instalments.Review HMRC car mileage fuel rates.2...
31 January 2022
Time limit for multiple dwellings relief premium icon
Smith Homes 9 Ltd (TC8358)
31 January 2022
Stamp duty land tax correctly charged on transaction premium icon
O Fanning v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 January 2022...
31 January 2022
Late appeal against cancellation of VAT registration premium icon
Flying Spur Ltd (TC8360)

31 January 2022
PAYE coding notice relates to current income premium icon
S Mechan (TC8369)
31 January 2022
No input tax recovery for VAT not charged premium icon
Zipvit Ltd v CRC (Case C-156/20), Court of Justice of the EU, 13 January 2022...
31 January 2022
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Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025
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NEWS premium icon
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VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies
DEADLINE DATES
CASES premium icon
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Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable
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This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity
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