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Find out important information about changes to the employment related securities (ERS) net settlement reporting requirements.
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.
Explains how conditions attached to a planning permission should be used and discharged effectively
Find out about changes to restrictions in Enterprise Management Incentives (EMI) options agreements and working time declarations.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Options for amending proposals that have planning permission.
Find out about announcements at Autumn Budget 2025, including Private Intermittent Securities and Capital Exchange System (PISCES), Enterprise Management Incentives (EMI) and the published Summary of Responses to the Share Incentive Plans (SIP) and Save As You Earn (SAYE) 2023...
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