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Issue : Vol 190, Issue 4860

Issue : Vol 190, Issue 4860

11 Oct 2022
IN THIS ISSUE
VAT portal will close at the end of October premium icon
From 1 November 2022, businesses will no longer be able to use their existing VAT online account to submit VAT returns.HMRC is reminding taxpayers that from that date, all VAT-registered businesses...
5 October 2022
Direction to disclose documents is confirmed premium icon
Paul Ellis; North Yorkshire Properties Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 September 2022...
7 October 2022
Output tax due for rental supplies to an associated business premium icon
Majid and Miah Properties (TC8588)

7 October 2022
Discovery assessment was valid premium icon
D Wilby (TC8589)
6 October 2022
Covid-19 was not a reasonable excuse for delay premium icon
D Kiernander (TC8594) 

5 October 2022
Remedy is to appeal premium icon
Beadnall Copley Ltd (TC8585)

5 October 2022
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READERS' FORUM premium icon
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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble
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NEWS premium icon
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In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation
DEADLINE DATES
CASES premium icon
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Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins
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In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence
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