Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 148, Issue 3849

21 Mar 2002

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IN THIS ISSUE

Minority share option holders Mr X acquires an enterprise management incentive scheme option over 4,000 shares at a strike price of £10 per share. This is the 'fair value' at which shares must...

Taper relief problems for employees I am representing Proshare on the Inland Revenue's capital gains tax Simplification Group which is reviewing the operation of capital gains tax in practice. We...

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READERS' FORUM premium icon

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

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

Third slide

Deadline dates for October 2025

CASES

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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