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Find out about changes to Capital Gains Tax and Company Share Option Plan (CSOP) rules from 6 April 2023, and when to make a valuation request.
This page introduces the Participation Survey and links to all relevant documents.
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.
This series contains statistics on the tax-advantaged employee share schemes. This publication was originally scheduled for a June 2023 publication but was delayed owing to a data issue that was identified as part of HMRC’s production and quality assurance processes....
This series brings together all documents relating to Taking Part
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Details of appeals which have been chosen by the tax tribunal as lead cases, where there are a number of similar appeals.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
This series brings together all statistical releases from the Participation Survey.
What you need to know about being part of the Taking Part survey.
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Jennifer Dean on 22nd March 2024
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Don’t include personal or financial information like your National Insurance number or credit card details.
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