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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: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026
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Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
CASES premium icon
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No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late
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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries
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