Business Income Manual
This link will take you to HMRC’s own guidance on specific deductions
for Share Schemes and can be found under section 44000 in the manual.
Link (Opens new window) Business Link is the information, advice and support service for
all businesses, funded by the Government, providing the information,
advice and support needed to start, maintain and grow a business. This
website includes interactive tools, over 600 guides giving practical
advice for all aspects of business, and access to services such as the
online Trade Tariff.
This link will take you to HMRC’s own guidance on transfer pricing
and share options which can be found under section 464140 in the manual.
Ownership Association (Opens new window)
Is the association of employee owned and trust owned businesses, founded
in 1979 as Job Ownership Limited. An independent, not-for-profit body
which advises on employee ownership, business succession and employee