Employment Related Securities Bulletin 50

Published on: 12 May 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC has published Employment Related Securities (ERS) Bulletin 50.

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

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Guidance

Popular Articles

Personal Tax

Taxation of dividend income

Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash

14 Jul 2020 13:48 | Produced by Tolley Read more

Tax Returns

Owner-Managed Businesses

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

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Employment Tax

Subsistence expenses

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14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more

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