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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
Two group relief claims for the same periods
Linpac Group Holdings Ltd (
TC7556
)
Alleged sale of goodwill
N Dyer (
TC7567
)
Investment in film distribution business is not a trade
T Good; J Ryan (
TC7531
)
Inadequate export evidence kept by company
A&S Import and Export Trading Ltd (
TC7520
)
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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
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
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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