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Uses and strategies for employee shares

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 8: Providing shares to employees Key practical and tax issues EMI and unapproved schemes Potential impact of disguised remuneration rules in ITEPA 2003, Pt 7A Corporate tax deductions for employee shares ...

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