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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: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
DEADLINE DATES
CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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