Issue : Vol 190, Issue 4849

19 Jul 2022

IN THIS ISSUE

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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...

D Howick (TC8531)

CRC v Netbusters (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 28 June 2022...

Maron Plant Ltd (TC8523)

Bluecrest Capital Management (UK) LLP (TC8529)...

CRC v Denning and others, Court of Appeal, 1 July 2022

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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

DEADLINE DATES

Deadline dates for January 2026

CASES

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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

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Issue : Vol 190, Issue 4849

Deadline dates for January 2026