Issue : Vol 186, Issue 4759

8 Sep 2020

IN THIS ISSUE

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1 October 2020Payment of corporation tax for periods ended 31 December 2019 for small and medium-sized companies not liable to pay in instalments.5 October 2020HMRC must be advised of income tax or...

R on the application of J Boulting and another v CRC, Queen’s Bench Division, 12 August 2020...

D Kishore v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 July 2020...

Landlinx Estates Ltd (TC7706)

W Archer (TC7772)

T Lucas (TC7809)

G Holland-Bosworth (TC7811)

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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

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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

Deadline dates for December 2024

CASES

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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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Issue : Vol 186, Issue 4759

Deadline dates for December 2024