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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: Repair work carried out on goods for overseas landlord Readers’ forum: Unusual company structure Readers’ forum: Last orders, please Readers’ forum: Overseas fundraiser New queries: 29 October 2026
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NEWS premium icon
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Taxpayer debt falls, but still much higher than pre-pandemic Taxation (Wales) Bill published Understanding what drives entrepreneurs Carpet fitter’s supplies are separate Reporting in real time over Christmas
DEADLINE DATES
CASES premium icon
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No loss relief on loan to trading company Compensation payments are not deductible Tomlin order has no bearing on taxable income Refund after supplier went into administration Reliance on internal advisers was not reasonable care
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This week's opinion: 29 October 2026 Taxpayer debt falls, but still much higher than pre-pandemic Taxation (Wales) Bill published Understanding what drives entrepreneurs Carpet fitter’s supplies are separate
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