Stephen Woodhouse and Varinder Allen review the tax issues, including the impact of the disguised remuneration legislation.
Is it better to incentivise private company employees with shares or EMI options? Paula Tallon and Adam Bradley set out the tax considerations and comment on some of the legal and practical issues.
HMRC published draft amendments and a draft explanatory note on ‘Seed enterprise investment scheme: re-investment relief’.
The Social Security Revaluation of Earnings Factors Order, SI 2012/187, sets the percentages to be used in revaluing earnings factors for additional state pension.
Erika Jupe and Clara Snow examine its pros and cons.
The latest edition of HMRC’s ISA Bulletin contains articles on junior ISAs, annual returns and applications for approval as an ISA manager.
HMRC has published draft guidance on the application of regulations to allow individuals aged 60 or over with personal pension pots of £2,000 or less to commute a maximum of two such pots in a lifetime.
‘Britain’s savers are being urged to back start-up businesses and infrastructure projects through an “astonishing” increase in tax relief on venture-capital investments, and the channelling of pension contributions into building works.