May • Tax advantage of EMI share option schemes lapse

May • Tax advantage of EMI share option schemes lapse

May • #02 HMRC have advised companies to consider delaying the grant of Enterprise Management Incentive (“EMI”) share options until fresh State Aid approval has been granted by the EU. As the UK Government were late in applying for an extension (12 months’ notice is...
May • Changes to termination payments

May • Changes to termination payments

May • #01 Care is always required when employees are made redundant or payments are made on the termination of employment. Not only are there employment law considerations, there are also important tax implications and this is an area where professional advice is...
May 2018 Tax Newsletter

May 2018 Tax Newsletter

Our May 2018 Tax Newsletter is now available to download and contains lots of useful information for small businesses. In this issue: Changes to termination payments Tax advantage of EMI share options schemes lapses Form P11D to include benefits provided by salary...

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