Issue : Vol 185, Issue 4742

Some £2.5bn was withdrawn from pensions flexibly during the first quarter of 2020, a 19% increase from £2.1bn in the equivalent quarter in 2019. HMRC’s quarterly data for the period...

Businesses suffering low revenues due to the coronavirus crisis may be able to offset their expected losses for this year against last year’s taxable profits, according to accountants and...

D Beadle v CRC, Court of Appeal, 29 April 2020

NHS Lothian Health Board v CRC, Court of Session, 9 April 2020...

CRC v The Rank Group plc; Done Brothers (Cash Betting) Ltd, Tote (Successor) Company Ltd and Tote Bookmakers Ltd, Upper Tribunal (Tax and Chancery Chamber), 15 April 2020...

P Malde (TC7621)