A focus on topical tax issues - May 2017
Employee Share Schemes – time to revisit loan and bonus arrangements?
The Inland Revenue continue to press ahead with reforms to the taxation of employee share schemes with the introduction of the Taxation (Annual Rates for 2017-18, Employment and Investment Income, and Remedial Matters) Bill (the Bill) last month.
The Bill outlines new rules for the taxation of employee share schemes that are broadly consistent with proposals announced last year.
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