10 April 2018
Put your client admin into motion.
- In light of state aid lapsing for EMI scheme share options granted after 6 April contact clients who operate such schemes to warn them to delay issuing options until after state aid had been obtained again.
- The Upper Tribunal’s decision in Tinkler suggests that if a client’s authorised agent receives a copy of an HMRC notice opening an enquiry but the client does not it may be difficult to argue that the process is invalid.
- When considering whether there is a contract of employment all aspects of control must be considered in deciding whether...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.