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ITEPA-2003


HMRC v J Kunjur premium
Expenses were not incurred in the performance of duties of employment
18 July 2023
Meades v HMRC premium
HICBC due despite remarriage
11 July 2023
Charman: old ERS law, new insights premium
Card image Nigel Doran
Card image Philip Swinburn
Nigel Doran and Philip Swinburn (Macfarlanes) examine the Upper Tribunal decision on the employment-related securities provisions of ITEPA 2003 Part 7.
18 September 2020
The disguised remuneration regime unpacked starpremium
Card image Karen Cooper
Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.
5 March 2020
Managing the retirement of a senior employee
Card image Thomas Dalby

Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.

11 March 2015
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