The SPL tax committee is aware that the new employee furlough and other current working arrangements present a number of challenges for EMI working time conditions, and is raising these with HMRC. HMRC has told us that it plans to issue a bulletin on these and other issues affecting tax-favoured employee share plans in the next few weeks.

In the meantime, if you have any queries you would like to raise on tax matters generally, please contact either or, the current co-chairs of the tax committee.



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