Issue : Vol 190, Issue 4860

11 Oct 2022

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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...

Paul Ellis; North Yorkshire Properties Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 September 2022...

Majid and Miah Properties (TC8588)

D Wilby (TC8589)

D Kiernander (TC8594)

Beadnall Copley Ltd (TC8585)

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READERS' FORUM premium icon

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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

DEADLINE DATES

Deadline dates for November 2026

CASES

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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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Issue : Vol 190, Issue 4860

Deadline dates for November 2026