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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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

DEADLINE DATES

Deadline dates for November 2026

CASES

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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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Issue : Vol 190, Issue 4849

Deadline dates for November 2026