ATXUK

Syllabus A1c. Income From Employment 10 / 15

i) Advise on the tax treatment of share option and share incentive schemes, including employee shareholder shares

ii) Advise on the tax treatment of lump sum receipts

iii) Advise on the overseas aspects of income from employment, including travelling and subsistence expenses

iv) Identify personal service companies and advise on the tax consequences of providing services via a personal service company

A4bvi Corporation tax)
Identify personal service companies and advise on the tax consequences of services being provided via a personal service company
Income From Employment