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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: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
DEADLINE DATES
CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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