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Issue : Vol 185, Issue 4733

Issue : Vol 185, Issue 4733

24 Feb 2020
IN THIS ISSUE
In brief: 27 February 2020 premium icon
TrustsThe January 2020 edition of HMRC’s Trusts and Estates Newsletter includes articles on: a micro service for reporting property disposals and paying capital gains tax from April 2020; a...
24 February 2020
Home loan scheme fails premium icon
J Shelford, I Lazar, R Herbert and M Herbert (as executors of J Herbert deceased) and J Shelford (as trustee of the Herbert Life Interest Trust Settlement) (TC7549)...
24 February 2020
Negative income is not a meaningful concept premium icon
A Scott v CRC, Court of Appeal, 22 January 2020
24 February 2020
Sideways relief for farming losses premium icon
CRC v A Naghshineh, Upper Tribunal (Tax and Chancery Chamber), 31 January 2020...
24 February 2020
Late multiple dwellings relief claim premium icon
Secure Service Ltd (TC7555)
24 February 2020
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READERS' FORUM premium icon
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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS premium icon
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
DEADLINE DATES
CASES premium icon
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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