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Issue : Vol 186, Issue 4759
8 Sep 2020
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IN THIS ISSUE
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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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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures