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Issue: Vol 147, Issue 3805

3 May 2001
IN THIS ISSUE
Loose Ends - Taper relief EMI premium icon
One of the main advantages of options under the enterprise management incentive scheme is that taper relief starts running from the date the option is granted, not the date the option is exercised. It...
2 May 2001
Taper relief EMI - Readers' planning points, pitfalls and other correspondence premium icon
One of the main advantages of options under the enterprise management incentive scheme is that taper relief starts running from the date the option is granted, not the date the option is exercised. It...
2 May 2001
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READERS' FORUM premium icon
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Tax tip: Gift Aid Readers’ forum: Does business carry out trading activity for BADR? Readers’ forum: Can first-time buyer wife claim relief? Readers’ forum: Where is my adopted client domiciled? Readers’ forum: Does piano sale create a VAT adjustment?
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Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers
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Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs Claimant was not self-employed HMRC elite unit ‘corrects’ 2,100 R&D claims This week's opinion: 5 September 2024 Importance of providing the right evidence
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