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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: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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NEWS premium icon
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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CASES premium icon
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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