The following Employment Tax guidance note by Tolley in association with Andrew Rainford provides comprehensive and up to date tax information covering:
The EU Commission extended this EU state aid approval for EMI schemes until 2023; however, in its employment-related securities bulletin 34 (February 2020) Opens in a new window, HMRC confirmed that state aid will continue to apply until at least
the end of the transition period. HMRC will provide more information, when known, in respect of what the new domestic regime will be followin
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