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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: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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NEWS premium icon
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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CASES premium icon
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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