Employment Related Securities Bulletin 48

Published on: 03 February 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC has published Employment Related Securities (ERS) Bulletin 48.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Personal Tax

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

14 Jul 2020 13:50 | Produced by Tolley Read more

Year-end tax planning

Personal Tax

Gilts

Gilts‘Gilts’ are securities that are also known by a number of different names (eg gilt-edged securities, Government securities or treasury stock).The Government sells gilts to fund the deficit between public spending and tax receipts. Normally, the Government pays interest to the holder of the gilt

14 Jul 2020 11:48 | Produced by Tolley Read more

Employment Tax

Parking provision and expenses

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14 Jul 2020 11:09 | Produced by Tolley Read more

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