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Share Incentives weekly highlights—2 May 2019

Share Incentives weekly highlights—2 May 2019
Published on: 02 May 2019
Published by: LexisPSL
  • Share Incentives weekly highlights—2 May 2019
  • In this issue:
  • Tax Treatment
  • FTT decides preference shares were ordinary share capital for entrepreneurs’ relief purposes (Stephen Warshaw v HMRC)
  • IR35 – no employment relationship (Atholl House Productions v HMRC)
  • HMRC updates employers’ guide to calculating loan charge deductions
  • Employee benefit trusts
  • HMRC updates non-resident trusts guidance
  • Governance and regulatory issues
  • PIRC publishes 2019 voting guidelines
  • More...

Article summary

This week’s edition of Share Incentives highlights includes: (1) the First-tier Tax Tribunal’s decision in Stephen Warshaw that cumulative preference shares can constitute ordinary share capital for entrepreneurs’ relief, and (2) continued focus on excessive executive remuneration as the AGM season progresses. or take a trial to read the full analysis.

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