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Simpler rules for buying back shares from employees and other small shareholders

CMS Cameron McKenna
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United Kingdom
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April 30 2013

As of 30 April 2013, it has become slightly easier for private companies to buy back their own shares, including shares held by employees. At first

Employee share plans - recent developments

CMS Cameron McKenna
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United Kingdom
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April 8 2013

There have been a number of positive developments for employee share plans over recent weeks, as part of the Budget, the publication of the Finance

Tax relief given on bonus clawback

CMS Cameron McKenna
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United Kingdom
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February 7 2013

Clawback provisions have become a buzz word for bonus and share plans over recent years, particularly for quoted companies. However, the ability of

Review of tax treatment of academics' shares in spin-outs

CMS Cameron McKenna
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United Kingdom
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January 21 2013

HMRC announced in December last year that it was going to review the tax treatment of academics' shares in spin-outs, with a view to making them more

Office of Tax Simplification - proposals for unapproved share schemes and employee trusts

CMS Cameron McKenna
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United Kingdom
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January 17 2013

The Office of Tax Simplification (OTS) yesterday published its final report on tax changes to unapproved employee share arrangements, including

Autumn statement 2012 - employee tax issues

CMS Cameron McKenna
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United Kingdom
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December 6 2012

Whilst there was little by way of surprises for this area in the Chancellor's Autumn Statement 2012 yesterday, there were a few issues to note

Office of Tax Simplification review of unapproved share plans

CMS Cameron McKenna
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United Kingdom
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August 8 2012

The Office of Tax Simplification has produced its interim report on unapproved share plans

Revenue's response to OTS recommendations for simplifying approved share plans

CMS Cameron McKenna
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United Kingdom
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June 28 2012

HM Revenue & Customs (“HMRC”) has published a consultation paper containing the Government’s initial response to the Office of Tax Simplification’s (“OTS”) report on simplifying tax-advantaged employee share schemes

Increase in EMI individual limit to come into force on 16 June 2012

CMS Cameron McKenna
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United Kingdom
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May 25 2012

The EMI individual limit increase from £120,000 to £250,000 announced in the 2012 Budget will come into effect on 16 June 2012

Relaxation of entrepreneurs' relief rules for EMIoptions from 2013

CMS Cameron McKenna
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United Kingdom
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March 30 2012

Further details of the way in which shares resulting from Enterprise Management Incentive (“EMI”) options are intended to benefit from entrepreneurs’ relief from 2013 have been published by HM Revenue & Customs (“HMRC”

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