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Issue : Vol 185, Issue 4734

Issue : Vol 185, Issue 4734

2 Mar 2020
IN THIS ISSUE
Draft legislation on voluntary restitution premium icon
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...
2 March 2020
Deadline dates for April 2020
Key dates for your diary.
2 March 2020
Letters constitute an assessment premium icon
Aria Technology v CRC, Court of Appeal, 19 February 2020
27 February 2020
Investment in film distribution business is not a trade premium icon
T Good; J Ryan (TC7531)
27 February 2020
Two group relief claims for the same periods premium icon
Linpac Group Holdings Ltd (TC7556)
27 February 2020
Inadequate export evidence kept by company premium icon
A&S Import and Export Trading Ltd (TC7520)
27 February 2020
Alleged sale of goodwill premium icon
N Dyer (TC7567)
27 February 2020
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15
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READERS' FORUM premium icon
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Tax tip: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management
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NEWS premium icon
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Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025
DEADLINE DATES
CASES premium icon
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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025 Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April
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