SPL submission from February 2014 regarding the draft legislation on non-tax advantaged employee share schemes for the Finance Bill 2014 published by HMRC and HM Treasury on 10 December 2013.

The draft legislation to which SPL’s comments relate is attached to the end of the submission.

OTS – Review of unapproved employee share schemes: Interim report – August 2012

Publicly available document: https://www.gov.uk/government/publications/employee-share-schemes-review

OTS – Review of unapproved employee share schemes: Final report – January 2013

Publicly available document: https://www.gov.uk/government/publications/employee-share-schemes-review

SPL response to the Government’s Consultation Paper of 24 May 2013 issued in response to the OTS review of unapproved employee share schemes. The five recommendations relate to the following:

Government consultation on five recommendations made by the Office of Tax Simplification (OTS) in its review of non tax advantaged (or ‘unapproved’) employee share schemes published in January 2013 seeking views and evidence on the potential impact of the following five recommendations made by the OTS:

Paper on Ratchet Arrangements and Schedule 22 Finance Bill 2003 presented to the SPL Mini Meeting on 2 June 2003

Response of the Share Plan Lawyers to the Partial Regulatory Impact Assessment on Form 42 and employment related securities published by HMRC in July 2005.

Partial Regulatory Impact Assessment on Form 42 and employment-related securities published by HMRC in July 2005. The RIA was published by HMRC to look at ways to improve the process for employers of reporting information on employment-related securities using Form 42. The deadline for responses to this consultation was 22 September 2005. The following appendices to the Partial Regulatory Impact Assessment are also included:

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