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Issue : Vol 191, Issue 4892

Issue : Vol 191, Issue 4892

13 Jun 2023
IN THIS ISSUE
Are tax-advantaged share schemes fit for purpose? premium icon
The Treasury is reviewing save-as-you-earn (SAYE) and share incentive plan (SIP) employee share schemes.In a call for evidence, it invites views on:the effectiveness and suitability of the schemes and...
6 June 2023
Effect of severance payment on adjusted net income premium icon
N Howard-Ravenspine (TC8831)

8 June 2023
Agent’s lack of knowledge was not a reasonable excuse premium icon
Hughes Property Partners Ltd (TC8829)

8 June 2023
Issues relating to bad debt relief already resolved premium icon
British Telecommunications plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 May 2023...
8 June 2023
Conditions for Covid grant not met premium icon
D Hamill (TC8827)

7 June 2023
Paddock did not form part of garden premium icon
T and Z Suterwalla (TC8826)

7 June 2023
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READERS' FORUM premium icon
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Readers’ forum: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026
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NEWS premium icon
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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns
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CASES premium icon
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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years
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