Welcome to December’s edition of our UK Tax Round Up. This month has seen two interesting decisions on the connections needed for amounts to be taxed as employment income, the latest instalment in the BlueCrest partner...more
1/5/2024
/ Appeals ,
Artificial Intelligence ,
Capital Gains ,
Classification ,
Double Taxation ,
Employment Tax ,
HMRC ,
Limited Liability Company (LLC) ,
Luxembourg ,
Machine Learning ,
Pensions ,
UK
Company share option plans (CSOP) and enterprise management incentives (EMI) are two statutory share option regimes that can be used to incentivise employees in a tax-efficient way. Broadly, where the relevant qualifying...more