Issue : Vol 185, Issue 4750

HMRC has further extended the period during which a taxpayer has 90 days to notify an option to tax – instead of 30 days – for decisions to opt made between 15 February 2020 and 31 October...

Many businesses in the leisure and hospitality industry will require a further cash boost in the form of immediate cash tax credits to reopen on 4 July. Additional costs to businesses will include...

1 August 2020Payment of corporation tax liabilities for periods ended 31 October 2019 if not liable to pay by instalments.Outstanding 2018-19 self-assessment tax returns now subject to a penalty of...

JJ Management Consulting LLP and others v CRC, Court of Appeal, 22 June 2020

Qubic Tax Ltd and others (TC7701)

Centrica Overseas Holdings Ltd (TC7683)

Contract Services (Millennium) Ltd (TC7662)

Aitmatov Academy (TC7673)