Restricted securities
Lesley Fidler on HMRC’s salary sacrifice guidance for cycles
Karen Davidson on UBS AG v HMRC and restricted securities
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.
Dave Hartnett, HMRC’s Permanent Secretary for Tax, is set to be questioned by the House of Commons Treasury Committee today on HMRC’s operation of the PAYE system.
David Craddock provides your refresher guide
Shareholders selling for deferred consideration in the form of loan notes historically may have taken QCBs. Aaron Fairhurst considers whether there position has changed following F(No 2)A 2010.