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Issue : Vol 190, Issue 4849
19 Jul 2022
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IN THIS ISSUE
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2
Share scheme relief wanes in 2020-21
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...
Failure of company was attributable to the director
D Howick (
TC8531
)
Single composite supply of football pitches and league administration
CRC v Netbusters (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 28 June 2022...
Proving that goods have been shipped to Ireland
Maron Plant Ltd (
TC8523
)
Salaried members legislation applied to some managers
Bluecrest Capital Management (UK) LLP (TC8529)...
Goodwill on transfer of businesses
CRC v Denning and others,
Court of Appeal
, 1 July 2022
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READERS'
FORUM
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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NEWS
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Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
MOST POPULAR
This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy