Issue : Vol 188, Issue 4803

2 Aug 2021

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1 September 2021Payment of corporation tax liabilities for periods ended 30 November 2020 if not liable to pay by instalments.Check HMRC website for changes to car mileage fuel rates.7 September...

A Loughrey (TC8198)

Charles Tyrwhitt LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2021...

Black Cabs Services Ltd (TC8141)

Ladson Preston Ltd; AKA Developments Greenfield Ltd (TC8197)

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

DEADLINE DATES

Deadline dates for December 2024

CASES

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Issue : Vol 188, Issue 4803

Deadline dates for December 2024