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 Nicholas.Stretch@ashurst.com or Graham.Muir@cms-cmno.com, the current co-chairs of the tax committee.

Thanks
Nicholas

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