Incentives Bulletin - July 2020

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Topics covered in this bulletin

  • Restricted share plans
  • HMRC Employment Related Securities Bulletin 35 focusing on COVID-19
  • “Employment-related securities options” – HMRC wins appeal in the Upper Tribunal
  • Tax deductibility of share plan expenses – HMRC loses appeal in the Court of Appeal
  • Accelerated Payment Notices – Upper Tribunal decides APNs may be issued against employers where PAYE amounts are “disputed tax”
  • Horizon scanning