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

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

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

?attachment_id=1015 download View | Download
Keywords: Anti-avoidance, CGT, Change of Control, Close company, Corporation tax deduction, Disguised Remuneration, EBT, Income tax, Inheritance tax, International, ITEPA 2003, NICs, Non-HMRC compliant plans, OTS, PAYE, Post-acquisition benefits, Readily Convertible Asset, Restricted securities, Rollover, RSUs, RTI, s.222 charge, s.431 elections, Share valuation, Takeover, Tax reporting
Categories: Document archive, Non-HMRC compliant share plans and arrangements, Tax and trust law issues