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Issue : Vol 190, Issue 4849

Issue : Vol 190, Issue 4849

19 Jul 2022
IN THIS ISSUE
Share scheme relief wanes in 2020-21 premium icon
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...
14 July 2022
Failure of company was attributable to the director premium icon
D Howick (TC8531)

14 July 2022
Single composite supply of football pitches and league administration premium icon
CRC v Netbusters (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 28 June 2022...
14 July 2022
Proving that goods have been shipped to Ireland premium icon
Maron Plant Ltd (TC8523)

14 July 2022
Salaried members legislation applied to some managers premium icon
Bluecrest Capital Management (UK) LLP (TC8529)...
14 July 2022
Goodwill on transfer of businesses premium icon
CRC v Denning and others, Court of Appeal, 1 July 2022

13 July 2022
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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