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Issue : Vol 186, Issue 4756

Issue : Vol 186, Issue 4756

29 Jul 2020

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IN THIS ISSUE

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The Charity Tax Group has published a letter from HMRC confirming that most internet search browsing advertisements should be zero rated. It sets out the categories of internet search browsing...

Working parents or carers who are eligible for tax-free childcare or 30 hours free childcare but have temporarily fallen below the minimum income requirement as a result of the pandemic, will continue...

N Payne, C Garbett, Coca-Cola European Partners GB Ltd v CRC, Court of Appeal, 20 July 2020...

Armstrong and Haire Ltd (TC7780)

O Fanning (TC7776)

Europcar Group UK Ltd (TC7733)

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

Third slide

Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

MOST POPULAR

Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation

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