There are viable alternatives to EMI if a company does not qualify or an individual employee does not meet the criteria to participate. Thomas Dalby sets out the key considerations for advisers.
HMRC has published guidance on the way interest is calculated, since 19 May 2014, when PAYE payments are made late.
Income tax scheme failed
A round up of other tax news:
Director personally liable for unpaid PAYE and NIC
Jonathan Fletcher Rogers considers to what extent the Ramsay principle can be applied to tax avoidance schemes involving employee bonuses.
Was a loan to an employee ‘employment related’?
Employee awards of ‘restricted securities’ were effective
Salary sacrifice arrangements did not work