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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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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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