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Issue : Vol 185, Issue 4734
2 Mar 2020
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IN THIS ISSUE
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Draft legislation on voluntary restitution
HMRC has published draft legislation to refund voluntary payments made on or after 16 March 2016 as part of a settlement with HMRC for loans made in unprotected years. The legislation requires...
Deadline dates for April 2020
Key dates for your diary.
Letters constitute an assessment
Aria Technology v CRC,
Court of Appeal
, 19 February 2020
Investment in film distribution business is not a trade
T Good; J Ryan (
TC7531
)
Two group relief claims for the same periods
Linpac Group Holdings Ltd (
TC7556
)
Inadequate export evidence kept by company
A&S Import and Export Trading Ltd (
TC7520
)
Alleged sale of goodwill
N Dyer (
TC7567
)
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READERS'
FORUM
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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High level of claim refusal may deter claimants
Employers seeking ways to mitigate NI increase
Registration: teething problems for private schools
Non-doms not deterred by 2017 deemed domicile reforms
In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
Read All
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
MOST POPULAR
Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights