ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

​HMRC publishes Employment Related Securities Bulletin 38

Published on: 11 March 2021
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

HMRC has published its Employment Related Securities (ERS) Bulletin 38 and confirmed that it is continuing to review the impact of coronavirus (COVID-19) across all tax-advantaged share schemes and will provide updates when necessary.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

Non-trading deficits on loan relationships

Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the

14 Jul 2020 12:17 | Produced by Tolley Read more Read more

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more