HMRC have published Employment Related Securities Bulletin 48 (February 2023).
The bulletin covers:
- Changes to Company Share Option Plan (CSOP) share options limit and share class restrictions
- When to request a share valuation
- Company Share Option Plan guidance updates
- Changes to the Capital Gains Tax annual exempt amount
Related content from Claritax Books
Employee Share Schemes, written by chartered tax adviser and barrister Thomas Dalby, examines the range of official share schemes. The book offers clear and practical guidance for employers considering the implementation of such schemes and for their professional advisers.