The Budget itself had only one surprise for share schemes, which is that proposed share schemes tax and NIC changes for expatriate employees (both
HMRC have published a consultation document following on from the Office of Tax Simplification (OTS) review of unapproved share plans which was
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.
HM Revenue & Customs (HMRC) last week produced a revised version of its Frequently Asked Questions (FAQs) on the vexed subject of disguised remuneration.
Helpful amendments have been published by the Government.
HM Revenue & Customs ("HMRC") has published FAQs which provide reassurance that intended legislation on "disguised remuneration" should not affect normal employee share plans.