Guidance

Employee Bonus Schemes: Growth Securities Ownership Plan tax avoidance and similar schemes (Spotlight 28)

Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.

Documents

Details

Spotlights’ warn you about certain tax avoidance schemes which you should be aware of.

It’s HMRC’s view that the Growth Securities Ownership Plan and similar schemes don’t work.

Published 3 February 2016