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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: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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NEWS premium icon
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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CASES premium icon
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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