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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New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E … Readers’ forum: Delayed entry? Readers’ forum: No such thing as a free spa

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NEWS

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Movers & shakers: 29 January 2026 Practice tip: Knowing who your best clients are Professional bodies issue AI guidance Lawyers’ client accounts targeted by government Taxpayers invest less than 4% of salary in pension scheme

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CASES

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Decision not to suspend penalties was justified Validity of invoices to support input tax claims Licence to use client list was intangible fixed asset Artificial intelligence must be used with caution Martland is the correct approach to late appeals

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Issue : Vol 190, Issue 4849

Deadline dates for February 2026