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Employment income tax charges for directors and employees

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 13: Share Transfers, Share Buy-Backs and Company Reorganisations/Demergers Income tax charge under Weight v Salmon principle Restricted or unrestricted shares Employment-related and restricted securities regimes PAYE and NIC on share benefits – readily convertible assets (RCAs) Shares that are not RCAs Use of Enterprise Management Incentives schemes and approved Company Share Option Plans CGT treatment for transferor/transferee employee ...

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