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Issue: Vol 150, Issue 3878
10 Oct 2002
View other Issues
IN THIS ISSUE
'We Are Not Bulldozers'
PAUL APLIN illustrates how important it can be for the adviser to stand his ground when he knows he is right
Readers' planning points, pitfalls and other correspondence.
Share options maximum The maximum entitlement of options under the enterprise management incentive scheme that can be granted to an employee is, as per paragraph 10 of Schedule 14 to the Finance...
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READERS'
FORUM
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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?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER
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New queries
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NEWS
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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
DEADLINE DATES
Deadline dates for January 2025
CASES
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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