UUΒγΑΔΦ±²₯

Tax News

HMRC Stakeholder Digest: 6 July 2022

Published on: 12 July 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC’s latest Stakeholder Digest provides a round-up of the latest news and updates including information on Finance Bill 2023, PAYE tax refund using the HMRC app and tax-free childcare.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Loans provided to employees

Loans provided to employeesEmployers sometimes provide their employees with loans, sometimes charging interest and often not, either as part of the reward package or to help the individual meet significant expenditure. For example, it is common to provide loans for the purchase of annual travel

14 Jul 2020 12:11 | Produced by Tolley Read more Read more

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more Read more

Enterprise management incentive schemes

Enterprise management incentive schemesWhat is an enterprise management incentive (EMI) scheme?The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet certain conditions. It is designed to assist

14 Jul 2020 11:36 | Produced by Tolley Read more Read more