Consultation outcome

Office of Tax Simplification: review of unapproved share schemes

From:
HM Revenue & Customs and The Rt Hon David Gauke
Published
24 May 2013
Last updated
10 December 2013 바카라 사이트� See all updates
This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
This consultation has concluded

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Detail of outcome

The 바카라 사이트 intends to proceed with the changes proposed in the consultation. Where appropriate, draft legislation for Finance Bill 2014 was published on 10 December 2013.

On the valuation of listed company shares, respondents made a number of additional suggestions which may have potential to provide further simplification in this area. HMRC is evaluating these suggestions further in consultation with its Employment-Related Securities Stakeholder Forum and the OTS.

Some of the recommendations made by the OTS in its report were not included within this consultation, for example because they could be taken forward without consultation or because further time was required to assess the proposal. Where appropriate, an update on these recommendations can be found in Chapter 3.

Original consultation

Summary

This consultation seeks views and evidence on the potential impact of recommendations made by the Office of Tax Simplification (OTS).

This consultation ran from
to

Consultation description

The 바카라 사이트 is consulting on 5 of the recommendations made by the OTS in its review of non tax advantaged (or 바카라 사이트榰napproved바카라 사이트�) employee share schemes, which was published in January 2013. Details of the 바카라 사이트바카라 사이트檚 response to other recommendations made by the OTS can be found at Annex B.

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Updates to this page

Published 24 May 2013
Last updated 10 December 2013 show all updates

  1. Added Office of Tax Simplification: review of unapproved share schemes Summary of Responses 2013

  2. First published.

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