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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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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death
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Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees
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Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability
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