HMRC Comments on manuals

Email from Anne H Smith at HMRC giving responses to HMRC comments on HMRC manuals.  In particular specific queries relating to:

  • malus/clawback
  • section 409A
  • Ordinary Residence
  • EMI
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Keywords: CSOP, EMI, Financial Reporting Council, Forfeiture, Malus, Ordinary residence, Pre-emption rights, Residency test, SAYE, Section 409A, SIP
Categories: Document archive, HMRC compliant plans, Tax and trust law issues