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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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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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