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HM Revenue & Customs (“HMRC”) has announced a proposed change from 6 April 2012 to the way in which PAYE is applied to shares after someone has left employment and their P45 has been issued
For several years until 2005, some companies used an arrangement for paying bonuses which involved employees receiving a particular type of share in a UK tax resident company (often specially created for this purpose
The Government's announcement of the abolition of the default retirement age ("DRA") of 65 from 1 October 2011 may have some impact on employee share plans
