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Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Your employer may offer you company shares as a reward for working for…
This gives you the option to regularly save and buy shares. If you get…
This is a savings-related share scheme where you can buy shares with your…
This gives you the option to buy up to £60,000 worth of shares from 6…
A company can offer you Enterprise Management Incentives (EMIs) if it has…
To be an employee shareholder, you must own shares in your employer’s…
You can transfer up to £20,000 of employee shares into a stocks and shares…
The ‘gain’ is the profit you make when you sell shares that have increased…
Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
How to apply to the Environment Agency to trade water abstraction rights with another party.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
Understand how trading conditions and insurance can limit the financial risk for freight forwarders.
Find out about being 'active', trading and non-trading, and being dormant if you’re a new or existing company or organisation.
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
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.
Guidance for non-water company abstraction licence holders affected by prolonged dry weather and drought.
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