Issue : Vol 186, Issue 4760

The temporary increase in the annual investment allowance (AIA) should be extended beyond its scheduled end date of 31 December 2020 to help recovering businesses, says the Association of Taxation...

The number of tax evasion whistleblowing reports made online to HMRC has increased by 10% in a year from 66,000 in 2018-19 to 73,000 in 2019-20, according to figures obtained in a freedom of...

The amount of rental income declared by UK taxpayers to HMRC on overseas property increased by 17% to £912m last year, up from £781m the year before, according to figures obtained in...

Deferred taxThe Finance Act 2008, Section 135 (Coronavirus) Order SI 2020/934 confirms that no interest or surcharges will be charged on income tax or VAT payments deferred because of the coronavirus...

L McCann ( TC7827)

Milton Keynes Hospitals NHS Foundation Trust v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 July 2020...

C McNaughton (TC7812)

Marshalls Bathroom Studio Ltd (TC7753)

S Pirasana (TC7814)

S Ahmed (TC7817)