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

SPL submission from February 2014 regarding the draft legislation on non-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: Chapter 3C ITEPA, Corporation tax, Corporation tax deduction, Death, International, Restricted securities, Rollover, s.222 charge, s.431 elections, Securities option, Takeover, Tax reporting
Categories: Document archive, Non-HMRC compliant share plans and arrangements, Tax and trust law issues