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Issue : Vol 186, Issue 4759
8 Sep 2020
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IN THIS ISSUE
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2
Deadline dates for October 2020
1 October 2020Payment of corporation tax for periods ended 31 December 2019 for small and medium-sized companies not liable to pay in instalments.5 October 2020HMRC must be advised of income tax or...
Suitable remedy is an appeal to the tribunal
R on the application of J Boulting and another v CRC, Queen’s Bench Division, 12 August 2020...
Delay in imposing misdeclaration penalty was unreasonable
D Kishore v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 July 2020...
Surrender of an option to buy land - exempt or taxable supply?
Landlinx Estates Ltd (
TC7706
)
Judicial review claim is not an excuse
W Archer (
TC7772
)
Bonus is not a termination payment
T Lucas (
TC7809
)
Shares fail to meet voting rights condition
G Holland-Bosworth (
TC7811
)
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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VAT error correction notice updated
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DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
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