Issue : Vol 186, Issue 4759

8 Sep 2020

IN THIS ISSUE

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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...

R on the application of J Boulting and another v CRC, Queen’s Bench Division, 12 August 2020...

D Kishore v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 July 2020...

Landlinx Estates Ltd (TC7706)

W Archer (TC7772)

T Lucas (TC7809)

G Holland-Bosworth (TC7811)

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READERS' FORUM premium icon

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

DEADLINE DATES

Deadline dates for October 2025

CASES

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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Issue : Vol 186, Issue 4759

Deadline dates for October 2025