Tax publications

You will find here all publications related to tax.

Specialised share schemes

Specialised share schemes (including share options) are those plans that are neither approved by HM Revenue & Customsnor receive statutory tax advantages, such as Enterprise Management Incentives.

Approved Share Options Plans

Share option plans approved by HM Revenue & customers (HMRC) are afforded certain tax advantages. Approved plans have to conform with legislative rules in their design and operation if they to gain/maintain approval.

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