PUB00385: When an employer is party to an employee share scheme, when does an employer's expenditure or loss under s DV 27(6) or income under s DV 27(9) arise?

This question we’ve been asked is relevant to any employer who is party to an employee share scheme and considers the timing of any deduction or income arising for the employer in respect of the employee share scheme under s DV 27(6) and DV 27(9).

Deadline for comment: 27 April 2021