The Association of Taxation Technicians (ATT) is highlighting the difficulties caused by HMRC only warning employers two days in advance that a vital EU approval would no longer be in place in respect of an employee share option scheme.
Some of the transitional protections for salary sacrifice and flexible benefit packages agreed before 6 April 2017 have now come to an end. It has led the Association of Taxation Technicians (ATT) to advise employers to consider if they need to
