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Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
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.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Procurement options available from the Crown Commercial Service for the public sector.
This tax information and impact note is about changes to the Enterprise Management Incentives (EMI) rules
Options for amending proposals that have planning permission.
Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
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