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Issue : Vol 186, Issue 4752

Issue : Vol 186, Issue 4752

14 Jul 2020
IN THIS ISSUE
Zero rate on PPE extended to end of October premium icon
The temporary zero rate of VAT has been extended for a further three months to 31 October 2020. This is for the supply to any business or individual of personal protective equipment, as recommended by...
13 July 2020
In brief: 15 July 2020 premium icon
Deferred SA paymentsHMRC has updated its guidance on deferring the second payment on account. It states that June 2020 self-assessment statements showed 31 January 2021 as the due date for paying the...
13 July 2020
No substantial changes in travel costs premium icon
N Sambhi (TC7717)
13 July 2020
Understated sales on returns premium icon
K Lamb trading as The Dolphin (TC7692)
13 July 2020
Membership of limited liability partnership premium icon
P Wilson (TC7716)
13 July 2020
Lack of evidence of occupation to support main residence exemption premium icon
A Hashmi (TC7715)
13 July 2020
Transfer of property to relative’s company premium icon
A Bhiki (TC7728)
13 July 2020
Ten year appeal concerning bad debt relief premium icon
British Telecommunications plc v CRC, Chancery Division, 30 March 2020...
13 July 2020
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15
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READERS' FORUM premium icon
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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 premium icon
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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
CASES premium icon
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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
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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
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