But if emoluments are dependent on results see SE42350. Note that the rules in this paragraph and at SE42330 apply when the directors' emoluments are determined. They are deemed to have been received, and paid, at that time, even if they are not actually paid or cannot be paid because of a fetter on payment.
www.hmrc.gov.uk/manuals/senew/SE42340.htm
What are Directors Emoluments? Accounts & Finance ... Directors emoluments are simply the payments made to directors (salary, bonuses etc). David. ... Directors loan account sallyh Legal 3 11th June 2009 13:47...
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Definition of emolument from Webster's New World College Dictionary. Meaning of emolument. Pronunciation of emolument. Definition of the word emolument. Origin of the word emolument. ... Cite this page ... Dictionary Home » Webster's New World College Dictionary » emolument...
www.yourdictionary.com/emolument www.yourdictionary.com/emolument
Accountancy: Presents a tax case pertaining to Pay-As-You-Earn (PAYE), and a director's emoluments in Great Britain. Case background; Legal implications; Shares owned by two company directors in McQueen of London Sportswear Ltd. ... TAXATION; EMPLOYEE fringe benefits; DIRECTORS of corporations...
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The emoluments of the Directors of HSBC Holdings for 2008 were as follows: ... 2 Benefits in kind for executive Directors include provision of company car, medical insurance, other insurance cover, accountancy advice and ... 12 Total emoluments for 2007 include the emoluments of Directors who retired in that year...
www.2008.annualreview.hsbc.com/financial_statements/dir... www.2008.annualreview.hsbc.com/financial_statements/directors_remuneration_report/dir_emol.html
directors' remuneration; Book article from: A Dictionary of Business and Management directors' remuneration ( directors' emoluments ) The amounts received by directors from their office or employment, including all...benefits paid or provided by the employer, which are deemed to be remuneration or emoluments.
www.encyclopedia.com/doc/1O999-emolument.html www.encyclopedia.com/doc/1O999-emolument.html
Directors emoluments in relation to ITIS ... DIRECTORS EMOLUMENTS - THE RECEIPTS BASIS OF ASSESSMENT AND THE INCOME TAX INSTALMENT SYSTEM (ITIS).
www.gov.je/TreasuryResources/IncomeTax/ITIS/ITIS+-+Dire... www.gov.je/TreasuryResources/IncomeTax/ITIS/ITIS+-+Directors+Emoluments.htm
Companies Act, 1973, (No. 61 of 1973); Chapter XI: Accounting and Disclosure; Disclosure of Certain Matters in Financial Statements; 297. Annual financial statements to disclose directors' emoluments and pensions...
www.acts.co.za/Company/ca_297_annual_financial_statemen... www.acts.co.za/Company/ca_297_annual_financial_statements_to_disclose_directors_emoluments_and_pensions.htm
Full details of Directors emoluments are given in the Directors' Remuneration Report in the Group consolidated financial statements. ... Emoluments of employees, including Directors, comprised:
www.investis.com/cadburyschweppes/reports/anr2005/fscs/... www.investis.com/cadburyschweppes/reports/anr2005/fscs/notes/note3.html
Details of Directors’ emoluments are contained in the auditable part of the Directors’ Remuneration Report, which form part of these accounts ... Board Board of Directors...
www.investis.com/ngt/ara_2005/a_nta_06.html