Incentives Bulletin - July 2020

Topics covered in this bulletin

• Restricted share plans
• HMRC Employment Related Securities Bulletin 35 focusing on COVID-19
• “Employment-related securities options” – HMRC wins appeal in the Upper Tribunal
• Tax deductibility of share plan expenses – HMRC loses appeal in the Court of Appeal
• Accelerated Payment Notices – Upper Tribunal decides APNs may be issued against employers where PAYE amounts are “disputed tax”
• Horizon scanning