Archive

This page contains information which is hard to find or is no longer available.

The original HMRC guidance on the interaction of the substantial shareholding exemption, the reorganisation rules and group relief. This has subsequently been updated.

HMRC frequently asked questions (FAQs) on the employment related security rules. The FAQs were subsequently amended by of a press release on ratchets, and are now included (in part) in the HMRC Employment Related Securities Manual.