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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: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential
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NEWS premium icon
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Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Annual tax credit renewal notices on their way to claimants Deadline dates for June 2024
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CASES premium icon
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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme
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Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Transitional provision do not apply to carried interest Loan was an unauthorised member payment
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