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Issue : Vol 190, Issue 4860
11 Oct 2022
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IN THIS ISSUE
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VAT portal will close at the end of October
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...
Direction to disclose documents is confirmed
Paul Ellis; North Yorkshire Properties Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 September 2022...
Output tax due for rental supplies to an associated business
Majid and Miah Properties (
TC8588
)
Discovery assessment was valid
D Wilby (
TC8589
)
Covid-19 was not a reasonable excuse for delay
D Kiernander (
TC8594
)
Remedy is to appeal
Beadnall Copley Ltd (
TC8585
)
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READERS'
FORUM
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
New Queries: 22 January 2026
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid