Legal News

Share Incentives weekly highlights—20 August 2020

Published on: 20 August 2020
Published by: LexisPSL
  • Share Incentives weekly highlights—20 August 2020
  • In this issue:
  • Tax Treatment
  • FTT decision on meaning of voting rights for entrepreneurs’ relief (Holland-Bosworth v HMRC)
  • CIOT responds to CGT simplification review
  • Employee benefit trusts and disguised remuneration
  • HMRC publishes guidance on new disguised remuneration settlement terms
  • Governance and regulatory issues
  • ESMA asks for clarification on the application of the proportionality principle to remuneration requirements
  • BoE study examines links between risk-taking and performance pay
  • More...

Article summary

This week’s edition of Share Incentives highlights includes: (1) the FTT’s decision in Guy Holland-Bosworth that the taxpayer was not entitled to entrepreneurs’ relief, and (2) updated HMRC guidance on new disguised remuneration settlement terms. or take a trial to read the full analysis.

Popular documents