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Issue : Vol 185, Issue 4734
2 Mar 2020
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IN THIS ISSUE
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Draft legislation on voluntary restitution
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...
Deadline dates for April 2020
Key dates for your diary.
Letters constitute an assessment
Aria Technology v CRC,
Court of Appeal
, 19 February 2020
Investment in film distribution business is not a trade
T Good; J Ryan (
TC7531
)
Two group relief claims for the same periods
Linpac Group Holdings Ltd (
TC7556
)
Inadequate export evidence kept by company
A&S Import and Export Trading Ltd (
TC7520
)
Alleged sale of goodwill
N Dyer (
TC7567
)
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READERS'
FORUM
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Readers’ forum: Do we have confirmation?
Readers’ forum: Is UK VAT registration correct?
Readers’ forum: My place or yours?
Readers’ forum: Where is the trade carried on?
New queries: 12 November 2026
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
Read All
Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
MOST POPULAR
This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings