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VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
This applies to businesses or individuals who enter into option contracts over UK securities.
Find out about the announced changes to the Company Share Option Plan (CSOP) scheme and an update on the Save As You Earn (SAYE) bonus rate mechanism review.
Find out about changes to Company Share Option Plan (CSOP) end of year return template and Enterprise Management Incentives (EMI) notification deadlines from 6 April 2024, and annual filing deadline reminders.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Options for amending proposals that have planning permission.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
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