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Issue : Vol 185, Issue 4735
9 Mar 2020
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IN THIS ISSUE
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In brief: 12 March 2020
Finance BillThe Finance Bill will be published on 19 March 2020. tinyurl.com/hcws122Official interest rateThe Taxes (Interest Rate) (Amendment) Regulations SI 2020/194 reduce the official rate of...
Presence of mutuality of obligation
Red, White and Green Ltd (
TC7603
)
Application of VAT second-hand margin scheme to repossessed vehicles
Volkswagen Financial Services (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 February 2020...
Allocation of profits under the mixed partnership rules
Walewski (
TC7554
)
HMRC’s powers of enquiry into self-assessment returns
C Grinyer (
TC7560
)
VAT treatment of overstated zero-rated sales
2 Strand Road Ltd (trading as ‘Hillbillys Fried Chicken’) (TC7537)...
Lack of evidence of taxable income
S McMillan (
TC7595
)
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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT