Share schemes

Providing comprehensive resources to help you stay current in Share schemes. Count on Tolley for latest news and analysis, access to relevant cases, legislation and expert commentary.

Tolley provides this great tax content on share schemes in order that you can provide the most recent and relevant advice.

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Popular Articles

‘Bed and breakfasting’ with shares

‘Bed and breakfasting’ was the pre-1998 practice of selling shares and repurchasing them the following day. This technique can still be used in a modified form to achieve capital gains tax (CGT) savings for current or future tax years using:•a spouse / civil partner•a self-invested pension plan

04 Jan 2022 11:11 | Produced by Tolley Read more Read more

Quick succession relief

What is quick succession relief?Quick succession relief (QSR) reduces the tax payable when the same property has been subject to more than one charge to IHT. It applies where there have been two chargeable transfers on which tax is payable within a period of five years.Although commonly called QSR,

19 Oct 2021 23:10 | Produced by Tolley Read more Read more

Payment of tax due under self assessment

Normal due dateIndividuals are required to pay any outstanding income tax, Class 2 and Class 4 national insurance and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2021 for the 2019/20 tax year). From 6 April 2020, UK resident individuals who

27 Sep 2021 07:14 | Produced by Tolley Read more Read more