<![CDATA[PLC Incentives]]> http://incentives.practicallaw.com/ Practical Law Company RSS feed <![CDATA[ HMRC answers questions on entrepreneurs' relief ]]> With the consent of HMRC, responses by HMRC to technical questions on the operation of entrepreneurs' relief rules have been published.

]]> http://incentives.practicallaw.com/8-517-5241?source=rss <![CDATA[ HMRC industrial action and 2010-11 self-assessment returns ]]> HMRC's media office has confirmed that, while there are no plans to extend the 2010-11 self-assessment tax return deadline beyond 31 January 2012 because of proposed industrial action that day by HMRC staff, HMRC will ensure that no one is disadvantaged as a result of that action.

]]> http://incentives.practicallaw.com/3-517-5234?source=rss <![CDATA[ 0T code and post-P45 share-based earnings: HMRC FAQs published ]]> HMRC has published a set of FAQs about operating the 0T code on share-based payments made after a P45 has been issued to an employee.

]]> http://incentives.practicallaw.com/3-517-4692?source=rss <![CDATA[ Weekly news round-up to 24 January 2012 ]]>

News stories for the PLC Share Schemes & Incentives weekly e-mail to 24 January 2012.

 ]]> http://incentives.practicallaw.com/8-517-3812?source=rss <![CDATA[ Executive pay: Cable outlines government proposals ]]> In a speech to the House of Commons, the Business Secretary, Vince Cable, has outlined the government's proposals following a consultation on executive pay in 2011.

]]> http://incentives.practicallaw.com/7-517-4303?source=rss <![CDATA[ Personal liability for NICs: subjective test applies for officer's neglect (First-tier Tribunal) ]]> The First-tier Tribunal has held that a subjective test of neglect applies when determining whether a company's failure to pay National Insurance contributions (NICs) can be attributed to neglect on the part of an officer, making him personally liable for all or part of the unpaid NICs (Charles Michael O'Rorke v HMRC [2011] UKFTT 839 (TC)).

]]> http://incentives.practicallaw.com/4-517-3183?source=rss <![CDATA[ Consultation on PAYE regulations to apply 0T code for post-P45 charges on employee securities and options, from 6 April 2012 ]]> HMRC has published a consultation on draft amending regulations to apply the 0T code (rather than the BR code) to post-P45 PAYE on employee securities (including shares) and options, which will increase PAYE liabilities in many cases. Comments can be submitted until 16 February 2012.

]]> http://incentives.practicallaw.com/4-517-3381?source=rss