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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...

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