Tax relief is due on claw back of bonus
A taxpayer wins his claim for tax relief in relation to the repayment to his employer of part of his sign-on bonus. […]
Author: Alasdair Friend
Posts by Alasdair Friend
HMRC issues guidance on share-based payments made after the cessation of employment
This guidance sets out answers to frequently asked questions concerning the application of the ‘0T’ tax code to share-based payments made following the cessation of employment. […]
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HMRC publishes Employment-Related Shares & Securities Bulletin
HMRC has published their first Employment-related Shares & Securities Bulletin which contains details and updates with regard to employment-related securities and tax-advantaged employee share schemes. […]
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Budget 2012 gives boost to EMI Options
Being able to access the 10% effective rate of tax through Entrepreneurs’ Relief and a raise in limits breathes new life into EMI. […]
Change to way tax is withheld from post-termination share based earnings
From 6 April 2012 the 0T tax code must be applied to payments arising from employment related securities made after the form P45 has been issued following the termination of employment. […]
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