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Corporate tax deduction for ‘director/employee’ share awards or options

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 Basic rules Main conditions for corporate tax relief Qualifying shares Mechanics of relief Other statutory deductions ...

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