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Issue : Vol 190, Issue 4849

Issue : Vol 190, Issue 4849

19 Jul 2022
IN THIS ISSUE
Share scheme relief wanes in 2020-21 premium icon
Employees received £760m in income tax and National Insurance relief from tax-advantaged employee share schemes in 2020-21, according to recent statistics from HMRC. This is a fall of...
14 July 2022
Failure of company was attributable to the director premium icon
D Howick (TC8531)

14 July 2022
Single composite supply of football pitches and league administration premium icon
CRC v Netbusters (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 28 June 2022...
14 July 2022
Proving that goods have been shipped to Ireland premium icon
Maron Plant Ltd (TC8523)

14 July 2022
Salaried members legislation applied to some managers premium icon
Bluecrest Capital Management (UK) LLP (TC8529)...
14 July 2022
Goodwill on transfer of businesses premium icon
CRC v Denning and others, Court of Appeal, 1 July 2022

13 July 2022
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READERS' FORUM premium icon
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Tax tip: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management
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NEWS premium icon
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Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025
DEADLINE DATES
CASES premium icon
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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025 Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April
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