The consultation will remain open until 18 September 2012 and the CIPP Policy team will be reading the document in more detail and will issue a survey to members if deemed necessary.
EMPLOYMENT RELATED SHARES AND SECURITIES BULLETIN
13 July 2012
HMRC has published their second Employment-Related Shares & Securities Bulletin which provides information and updates on developments relating to employment-related securities, including the tax-advantaged employee share schemes.
This bulletin contains articles on:
Working arrangements for the London 2012 Olympics Consultation on the Office of Tax Simplification (OTS) recommendations on tax- advantaged employee share schemes Enterprise Management Incentives (EMI) Section 430/431 ITEPA tax elections Definition of Market Value in Share Incentive Plans
Bulletin No 2 - July 2012
SHARE AND SHARE ALIKE: JOINT CIPP & AAT SURVEY
21 August 2012
The sharing analogies could be endless in this article as not only are we looking at the subject of the four tax advantageous Employee Share schemes, but we are also hailing the very first joint working initiative between the CIPP and the AAT. The sharing analogies could be endless in this article as not only are we looking at the subject of the four tax advantageous Employee Share schemes, specifically the comprehensive government consultation document asking for further stakeholder views on a number of the recommendations made by the Office of Tax Simplification (OTS), but we are also hailing the very first joint working initiative between the Chartered Institute of Payroll Professionals (CIPP) and the Association of Accounting Technicians (AAT). The Consultation response is being led by Samantha Mann, MAAT, MCIPPDip, Senior Policy & Research Officer at CIPP on behalf of both the CIPP and the AAT, as the two organisations look to join forces, pool resources and provide a combined response on a shared concern. In response to the report issued by the OTS back in March 2012, this consultation, on the four tax advantageous employee Share schemes that exist in the UK, has been issued by the Government, via the HMRC, as follows: The replacement of the current approval process for SAYE, SIP and CSOP with a self certification process, which the government accepts, but is seeking views and evidence to inform the development and design as it moves toward implementation in 2014.
The government is looking to obtain further views and evidence on a number of OTS recommendations, before it can make a decision on how to proceed.
CIPP Policy News Journal
12/04/2013, Page 154 of 362
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