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Issue : Vol 187, Issue 4790
4 May 2021
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IN THIS ISSUE
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Deadline dates: May 2021
1 May 2021Payment of corporation tax liabilities for accounting periods ended 31 July 2020 for small and medium-sized companies not liable to pay by instalments.New VAT fuel scale charges apply.3 May...
When is a discovery assessment stale?
K Mehrban (
TC8039
)
Judicial review proceedings were unnecessary
R (on the application of M Sport Ltd) v CRC, Court of Appeal, 16 April 2021...
Interests of justice in reinstating an appeal
CRC v BMW Shipping Agents Ltd, Upper Tribunal (Tax and Chancery Chamber), 22 April 2021...
Application to cancel VAT registration
Step-by-Step (Northern Ireland) Ltd (
TC8038
)
Settlement filled a hole in the business’s profits
Charlton Chauffeur Drive Ltd (
TC8042
)
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READERS'
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April