Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Action points, issue 4642

10 April 2018
Issue: 4642 / Categories: For Action

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...

Only subscribers may read the full article

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.
back to top icon