Issue: Vol 150, Issue 3878

10 Oct 2002

IN THIS ISSUE

PAUL APLIN illustrates how important it can be for the adviser to stand his ground when he knows he is right

Share options maximum The maximum entitlement of options under the enterprise management incentive scheme that can be granted to an employee is, as per paragraph 10 of Schedule 14 to the Finance...

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

DEADLINE DATES

Deadline dates for October 2026

CASES

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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

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Issue: Vol 150, Issue 3878

Deadline dates for October 2026