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Sections (67.01 - 67.06) last updated: July 2022.
How to tax a beneficial loan arrangement for a director or employee.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Details of schemes that are now closed for applications.
Find out about the legal background to expenses payments and benefits received by directors and employees.
This guidance relates to Standard Essential Patents licensing.
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
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