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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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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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NEWS premium icon
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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CASES premium icon
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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request
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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus
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