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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

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

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

Budget 2012 - employee share scheme aspects

CMS Cameron McKenna
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United Kingdom
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March 21 2012

The Budget contained only good news for employee share schemes, although nothing of immediate value

OTS publishes its review of approved share schemes

CMS Cameron McKenna
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United Kingdom
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March 6 2012

The Office of Tax Simplification ("OTS"), (an independent office of HM Treasury established to advise the Government on ways in which the UK tax system can be simplified) has today published its final report on tax-advantaged employee share schemes

Salary sacrifice

CMS Cameron McKenna
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United Kingdom
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February 7 2012

The tax and NIC savings of salary sacrifice have grown in popularity over the last few years as benefits providers have increased their products

Post-P45 share-related employment income payments from 6 April 2012

CMS Cameron McKenna
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United Kingdom
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January 20 2012

HM Revenue & Customs (“HMRC”) has announced a proposed change from 6 April 2012 to the way in which PAYE is applied to shares after someone has left employment and their P45 has been issued

Dividends or bonuses?

CMS Cameron McKenna
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United Kingdom
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December 5 2011

For several years until 2005, some companies used an arrangement for paying bonuses which involved employees receiving a particular type of share in a UK tax resident company (often specially created for this purpose

Disguised remuneration an update for employee share plans

CMS Cameron McKenna
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United Kingdom
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April 8 2011

Revised anti-avoidance rules targeting "disguised remuneration" arrangements have been published in the Finance Bill 2011 as well as revised FAQs