Issue : Vol 185, Issue 4734

2 Mar 2020

IN THIS ISSUE

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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...

Key dates for your diary.

Aria Technology v CRC, Court of Appeal, 19 February 2020

Linpac Group Holdings Ltd (TC7556)

N Dyer (TC7567)

T Good; J Ryan (TC7531)

A&S Import and Export Trading Ltd (TC7520)

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

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In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses

DEADLINE DATES

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CASES

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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Issue : Vol 185, Issue 4734

Deadline dates for June 2024