Background Where an individual acquires or receives a security in a company, either in the form of shares or other type of security, by virtue of their employment then it falls under the legislation of Employment Related Securities (“ERS”). Companies ...
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Background The government have recently announced that the introduction of mandatory payrolling of benefits in kind (‘BIK’) which had been due to start from 6 April 2026 has now been delayed until 6 April 2027. In addition, ...
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This Bulletin is aimed at limited companies who own, develop or let residential property Annual Tax on Enveloped Dwellings (ATED) The ATED charge is a tax on residential property which is owned through a corporate vehicle. It ...
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