Guidance

Employee bonuses: tax avoidance scheme involving Restricted Securities (Spotlight 23)

Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.

• From: HM Revenue & Customs
• Published: 27 December 2013

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Employee bonuses: tax avoidance scheme involving Restricted Securities (Spotlight 23)

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‘Spotlights’ warn you about certain tax avoidance schemes which you should be aware of. This is just one of the schemes being widely offered to help those using them to avoid tax.

Published 27 December 2013