Sales promotion schemes
Restricted securities
Lesley Fidler on HMRC’s salary sacrifice guidance for cycles
Government proposals to improve the operation of PAYE – particularly the ‘ultimate goal’ of centralised deductions – merit further exploration, the Chartered Institute of Taxation said.
Karen Davidson on UBS AG v HMRC and restricted securities
HMRC is to notify individuals of their NI number by letter instead of sending them a plastic card. The department will continue to provide written confirmation of the number on request.
Bank payroll tax revisited: too unsubtle to deliver cultural change?
David Craddock provides a refresher guide
New bonus rates apply to SAYE share option schemes from 12 September. No bonus is earned on three year contracts.
HMRC has updated a table setting out what information it will accept over the telephone, after it announced that it would accept telephone claims for remission of tax under extra-statutory concession A19. See www.lexisurl.com/Ql8d7.