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Issue : Vol 185, Issue 4734

Issue : Vol 185, Issue 4734

2 Mar 2020
IN THIS ISSUE
Draft legislation on voluntary restitution premium icon
HMRC has published draft legislation to refund voluntary payments made on or after 16 March 2016 as part of a settlement with HMRC for loans made in unprotected years. The legislation requires...
2 March 2020
Deadline dates for April 2020
Key dates for your diary.
2 March 2020
Letters constitute an assessment premium icon
Aria Technology v CRC, Court of Appeal, 19 February 2020
27 February 2020
Investment in film distribution business is not a trade premium icon
T Good; J Ryan (TC7531)
27 February 2020
Two group relief claims for the same periods premium icon
Linpac Group Holdings Ltd (TC7556)
27 February 2020
Inadequate export evidence kept by company premium icon
A&S Import and Export Trading Ltd (TC7520)
27 February 2020
Alleged sale of goodwill premium icon
N Dyer (TC7567)
27 February 2020
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READERS' FORUM premium icon
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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NEWS premium icon
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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