Employment-related securities

View Tax by content type:

Featured Tax content

Practice notes
FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and...
Read More >
27th Oct
Practice notes
Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are...
Read More >
21st Oct
Practice notes
The sale of a 'business' is really a sale of assets bundled together. VAT would therefore be charged on the transfer of each asset in accordance with...
Read More >
Produced in partnership with Cathya Djanogly 8th Oct
Practice notes
Provisions in the Finance (No 2) Act 2017 (F(No 2)A 2017) made considerable reforms to the rules governing what companies can do with carried-forward...
Read More >
26th Sep
Practice notes
FORTHCOMING CHANGE: HMRC is consulting on changes to the hybrid mismatch rules to ensure that they work proportionately and as intended. Amendments...
Read More >
26th Sep
Practice notes
This Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable transaction. For details about the...
Read More >
26th Sep
Practice notes
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible...
Read More >
Produced in partnership with Anne Fairpo of Temple Tax Chambers 26th Sep
Practice notes
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking for views on the principles and design...
Read More >
26th Sep
Practice notes
This Practice Note is about the issues that arise on a transfer of a going concern involving land and buildings.A transfer of a going concern (TOGC)...
Read More >
26th Sep
Practice notes
The substantial shareholdings exemption (SSE) is an exemption from corporation tax on chargeable gains for certain share disposals by companies. The...
Read More >
26th Sep
Practice notes
BackgroundOn 6 July 2018, the government published draft legislation to be included in Finance Bill 2019 (formally the Finance (No 3) Bill 2017–19,...
Read More >
26th Sep
Practice notes
Stamp duty land tax (SDLT) is charged on chargeable land transactions. Consequently, the concept of a land transaction and what this encompasses is...
Read More >
25th Sep
Practice notes
FORTHCOMING CHANGE: Finance Bill 2020–2021 will contain two technical amendments to the CIR rules to ensure the regime works as intended. The first is...
Read More >
25th Sep
Practice notes
If an exemption from stamp duty applies, a document (ie an instrument of transfer) which would otherwise be subject to UK stamp duty is exempt from...
Read More >
25th Sep
Practice notes
Unless an exemption or relief applies, payments of:•yearly interest (or amounts that are treated by tax legislation as payments of yearly interest),...
Read More >
25th Sep
Practice notes
The amount of stamp duty land tax (SDLT) payable on a chargeable transaction is determined by reference to the 'chargeable consideration' for the...
Read More >
25th Sep

Most recent Employment-related securities content

Practice notes
IntroductionThis Practice Note discusses the taxation of internationally mobile employees and directors in relation to securities options (options)...
Read More >
Produced in partnership with Jeremy Edwards of Baker McKenzie and Gill Murdoch 25th Sep
Practice notes
The rules applying to directors and employees in relation to restricted securities contained within Chapter 2, Part 7 of Income Tax (Earnings and...
Read More >
25th Sep
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,...
Read More >
25th Sep
Practice notes
The procedure for making joint restricted securities elections is the same regardless of whether the election is made under section 425(3), 430 or 431...
Read More >
25th Sep
Practice notes
This practice note deals with the specific rules applying to employment-related securities acquired for less than market value contained within...
Read More >
25th Sep
Practice notes
Convertible securities are: • employment-related securities (see: What is an employment-related security?)•with the capacity to convert into...
Read More >
25th Sep
Practice notes
Pay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions (NICs) and certain other statutory deductions) must...
Read More >
25th Sep
Practice notes
The stated purpose of National Insurance contributions (NICs) is to fund certain state benefits such as the State Pension, as well as other social...
Read More >
25th Sep
Practice notes
Employers (or other responsible persons) are required to provide specified information to HMRC in relation to reportable events involving...
Read More >
25th Sep
Practice notes
IntroductionThis Practice Note discusses the taxation of internationally mobile employees and directors in relation to employment-related securities...
Read More >
25th Sep
Practice notes
This note explains the income tax treatment of convertible securities. The definition of convertible securities is set out in Convertible...
Read More >
25th Sep
Practice notes
There are currently seven different classes of National Insurance contributions (NICs). The type paid depends on the individual's employment status,...
Read More >
25th Sep
Practice notes
This note deals with the specific rules contained within sections 446X–446Z of Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003 ) (Part 7,...
Read More >
25th Sep
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...
Read More >
25th Sep
Practice notes
The rules applying to directors and employees in relation to restricted securities contained within Chapter 2, Part 7 of Income Tax (Earnings and...
Read More >
26th Sep
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...
Read More >
26th Sep
Precedents
[11.9] Each Founder and any Permitted Transferee (other than an associated person as defined in section 421C of the Income Tax...
Read More >
26th Sep
Practice notes
Coronavirus (COVID-19): On 8 June 2020, HMRC confirmed in its Employment Related Securities Bulletin 35 that any new EMI valuation agreement letter...
Read More >
26th Sep
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...
Read More >
26th Sep
Precedents
[11.9] Each Manager and any Permitted Transferee (other than an associated person as defined in section 421C of the Income Tax...
Read More >
26th Sep

Popular documents