Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 148, Issue 3849

21 Mar 2002

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IN THIS ISSUE

Minority share option holders Mr X acquires an enterprise management incentive scheme option over 4,000 shares at a strike price of £10 per share. This is the 'fair value' at which shares must...

Taper relief problems for employees I am representing Proshare on the Inland Revenue's capital gains tax Simplification Group which is reviewing the operation of capital gains tax in practice. We...

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READERS' FORUM premium icon

Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

MOST POPULAR

Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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