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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: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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NEWS premium icon
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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