OTS – Review of tax advantaged employee share schemes: Final report – March 2012

OTS Review of tax advantaged employee share schemes: Final report – published in March 2012

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

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Keywords: Accounting, Amending Plan Rules, CGT, Change of Control, CSOP, Dividend income, EMI, EMI disqualifying event, EMI qualifying company, Employee communications, Entrepreneurs' relief, Good Leaver, HMRC compliant plans, Income tax, Material change, NICs, OTS, PAYE, Plan limits, Qualifying Shares, Retirement, SAYE, SIP, Takeover, Tax reporting
Categories: Document archive, HMRC compliant plans