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Issue : Vol 186, Issue 4761

Issue : Vol 186, Issue 4761

21 Sep 2020
IN THIS ISSUE
Tax tribunal extends temporary practice premium icon
The First-tier Tribunal’s provisional practice statement on the categorisation of tax cases has been extended for a further six months until 23 March 2021.The statement includes guidance...
22 September 2020
In brief: 24 September 2020 premium icon
GAAR guidanceThe guidance on the general anti-abuse rule (GAAR) has been revised. The main change is to the procedural guidance in part E, section 3.7A) adding information on a protective GAAR...
22 September 2020
Rectification of tax return to correct charitable donation premium icon
A Webster, Chancery Division, 25 August 2020
22 September 2020
Entitlement to input tax - whether an economic activity was carried out premium icon
Y4 Express Ltd (TC7777)
22 September 2020
No appealable decision premium icon
L Bell (TC7820)
21 September 2020
Taxpayer’s responsibility to ensure return is filed on time premium icon
D Bieliauskas (TC7826)
21 September 2020
Accountant’s ill father is special circumstances premium icon
C and M Stokes (TC7836)
21 September 2020
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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 premium icon
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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
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CASES premium icon
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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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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
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