Tax treatment

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Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and...
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Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 12th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a specially constituted class of shares which have restricted...
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9th Nov
Practice notes
Types of LTIP awardsThe most common type of awards that can be made under a long-term incentive plan (LTIP) include:•conditional share awards (which...
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Produced in partnership with Jeremy Edwards of Baker McKenzie 12th Jan
Practice notes
Specific income tax rules (in sections 471–487 of the Income Tax (Earnings and Pensions) Act 2003 (Part 7, Chapter 5) (ITEPA 2003)) apply to...
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9th Nov

Most recent Tax treatment content

Practice notes
This Practice Note:•illustrates the partnership structure of a typical onshore limited partnership fund•explains what carried interest is,...
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Produced in partnership with Emily Clark of Travers Smith 14th Apr
Practice notes
Business asset disposal relief (BADR), which was called entrepreneurs' relief for tax years prior to 2020–21, is a capital gains tax (CGT) relief that...
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Produced in partnership with Satwaki Chanda 12th Apr
Practice notes
FORTHCOMING CHANGE: Finance Bill 2021 (FB 2021) will, in relation to tax arrangements (within the meaning of the GAAR) entered into at any time...
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12th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is conducting a review of capital gains tax (CGT), seeking...
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Produced in partnership with Andrew Evans 9th Apr
Practice notes
IntroductionA tax indemnity enables an employer to recover amounts of income tax and National Insurance contributions (NICs) from an employee, usually...
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9th Apr
Practice notes
Due to the complexities of the legislation governing business asset disposal relief (BADR) (previously entrepreneurs' relief) and the legislation...
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9th Apr
Practice notes
Readily convertible assets and PAYEWhere an employee is granted a right to acquire shares (an option) under an option plan that is not tax favoured,...
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Produced in partnership with Renu Birla 9th Apr
Practice notes
Business asset disposal reliefBusiness asset disposal relief (BADR), is a capital gains tax (CGT) relief designed to encourage individuals to set up...
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9th Apr
Practice notes
Corporation tax deduction for costs incurred in setting up and operating employee share schemesCosts incurred in setting up and operating an...
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Produced in partnership with Laura Gould 9th Apr
Practice notes
FORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification announced that it is conducting a review of capital gains tax (CGT), seeking...
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Produced in partnership with Karen Cooper of Cooper Cavendish 9th Apr
Practice notes
What is an LLC and how is it different to other forms of business organisation?A limited liability company (LLC) is a legal form of business...
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Produced in partnership with Stephen Diosi of Mishcon de Reya 9th Apr
Practice notes
Coronavirus (COVID-19)—Due to measures put in place to stop the spread of coronavirus (COVID-19) HMRC has temporarily changed the way it deals...
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Produced in partnership with Mahesh Varia and Claire Prentice of Travers Smith 9th Apr
Practice notes
Convertible securities are: • employment-related securities (see: What is an employment-related security?)•with the capacity to convert into...
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9th Apr
Practice notes
This practice note sets out the key considerations and illustrative computations for determining whether to elect under section 425 or section 431 of...
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9th Apr
Practice notes
The income tax charges associated with employment-related securities and securities options typically arise upon acquisition of securities, or because...
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9th Apr
Practice notes
Specific income tax rules (at sections 471–484 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003)) apply to securities options that are...
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Produced in partnership with Graham Muir of CMS 9th Apr
Practice notes
There are currently seven different classes of National Insurance contributions (NICs). The type paid depends on the individual's employment status,...
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9th Apr
Practice notes
This note deals with the specific rules contained within sections 447–450 of Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) (Part 7, Chapter...
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9th Apr
Practice notes
The UK has a comprehensive code for the taxation of employment income. This Practice Note deals with the basic principles of income tax on employment...
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9th Apr
Practice notes
The stated purpose of National Insurance contributions (NICs) is to fund and enable eligibility for certain state benefits, such as the state pension,...
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9th Apr

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