HMRC have updated this manual as follows:
- Tax Advantaged Share Schemes: AIM shares – “litigation updates”
- Tax Advantaged Share Schemes: 90 day concession – “legislative update”.
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.