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Issue : Vol 186, Issue 4770

Issue : Vol 186, Issue 4770

23 Nov 2020
IN THIS ISSUE
In brief: 26 November 2020 premium icon
Holdover reliefHMRC has updated its guidance on capital gains tax holdover relief to include new information as a result of measures put in place to stop the spread of coronavirus. Until further...
23 November 2020
Repayment claim for five years under UK-Bangladesh double tax convention premium icon
M Uddin (TC7918)
23 November 2020
Zero or standard-rated meal replacement products premium icon
CRC v The Core (Swindon) Ltd, Upper Tribunal (Tax and Chancery Chamber), 11 November 2020...
23 November 2020
Zero-rated building certificate for new boathouse premium icon
Swanage Sea Rowing Club (TC7904)
23 November 2020
Time limit for multiple dwellings relief claim premium icon
Smith Homes 9 Ltd (TC7914)
23 November 2020
Nature of inaccuracy on self-assessment return premium icon
S Dolan (TC7924)
23 November 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
DEADLINE DATES
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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