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

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

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

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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, Performance condition, Readily Convertible Asset, Restricted securities, Rollover, RTI, Share valuation, Takeover, Tax reporting
Categories: Document archive, Non-HMRC compliant share plans and arrangements, Tax and trust law issues