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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'
FORUM
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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
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
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NEWS
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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
Deadline dates for March 2026
CASES
Read All
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
MOST POPULAR
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