Incentives Bulletin

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Topics covered in this bulletin:

  • HMRC’s new spotlight on the 2019 disguised remuneration loan charge
  • Bad leaver provision in an SPA was not unconscionable
  • Updates to EMI Options
  • Employer’s loan to employee was in scope of Unfair Contract Terms Directive
  • Upcoming off-payroll working consultation

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incentives-bulletin-28-mar-2019.pdf