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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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

DEADLINE DATES

Deadline dates for January 2026

CASES

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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

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Issue : Vol 185, Issue 4734

Deadline dates for January 2026