SPL submission to HMRC and HM Treasury regarding draft approved plans legislation for Finance Bill 2014

SPL submission from February 2014 regarding the draft legislation on tax advantaged employee share schemes for the Finance Bill 2014 published by HMRC and HM Treasury on 10 December 2013.

The draft legislation to which SPL’s comments relate is attached to the end of the submission.

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Keywords: Business sale, Change of Control, Clawback, Corporation tax deduction, CSOP, EMI, Forfeiture, HMRC compliant plans, Leavers, Plan limits, Reorganisation, Rollover, SAYE, Self-certification, SIP, Takeover, Tax reporting
Categories: HMRC compliant plans