Mind the Gap: EMI options cannot be granted now!

Last week HMRC published an Employment Related Securities bulletin that could have important consequences for companies which offer EMI options, and…

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Take care with Employee Shareholder Status (ESS) shares

The issue ESS was an arrangement under which employees entered into agreements to vary their employment rights in consideration for the…

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Employee shareholder status (ESS) shareholders hate corporate restructuring!

Background ESS was an arrangement under which employees entered into agreements to vary their employment rights in consideration for the receipt…

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They think it’s all over ….

… well it is now (possibly). This week the Supreme Court handed down its decision in the Murray Group Holdings tax…

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EMI scheme trap for the unwary

EMI Schemes Enterprise Management Incentives (‘EMI’) are a very tax efficient way of rewarding key employees with equity based rewards.  Under…

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Trivial benefits in kind exemption may not be so trivial

The issue ‘It’s Christmaaaaas!’ as Noddy Holder would say. With Christmas comes an opportunity for generous employers to bestow gifts on…

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Corporation tax deductions for pensions are not restricted to limits

The issue A limited company is able to make larger pension contributions than the director’s contribution allowance of £40K per year….

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HMRC to sacrifice salary sacrifice!

Last week, HMRC published a consultation document which sets out its proposals to tax benefits-in-kind provided through salary sacrifice schemes. Salary…

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New tax rules affecting users of EBT schemes

Tucked away in the March Budget were two significant changes affecting users of Employee Benefits Trusts (EBT) schemes.   New tax charge…

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Tax rules on entertaining when there is a staff and client element

Existing rules HMRC have a strict view regarding client entertaining with no tax deductions generally being allowed. This applies regardless of…

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