- Friday, 17 February 2012 16:44 PAYE on Share-based payments Payments made by an employer after an employee had ceased working for them used to be taxed at the basic rate of tax. This was altered so that currently, grauated rates of PAYE tax are applied...
- Monday, 06 February 2012 12:03 HMRC ESC C16 When a company goes into voluntary liquidation HM Revenue and Customs (HMRC) allows shareholders to receive the surplus assets of the company as a capital distribution instead of as a dividend. The advantage to receiving these...
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