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Simplification of Approved Share Schemes |
April 26, 2013
Previously published on April 2013
In March 2012, the Office of Tax Simplification made various recommendations to the Government in relation to the simplification of approved (taxadvantaged) employee share schemes. HMRC conducted a consultation process on its response to these recommendations over the summer of 2012, and has also consulted on draft legislation on the implementation of some of the recommendations. The Finance Bill 2013, published on 28 March, contains draft legislation, in what is likely to be close to final form, for the changes to be implemented by legislation this year.
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