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...
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