This edition which is published only when sufficient articles or updates are available contains two articles which are:
Self-certification of employee share schemes and online filing of share scheme forms Quick response to enquiries – trial completed
CONSULTATION: OFFICE OF TAX SIMPLIFICATION: REVIEW OF UNAPPROVED SHARE SCHEMES
28 May 2013
HMRC has launched a consultation on the five recommendations that were made by the Office of Tax Simplification (OTS) in its review of non-tax advantaged (or ‘unapproved’) employee share schemes. The consultation OTS: Review of Unapproved Share Schemes was launched on the 24 May and is hoping to hear from employers and employees who provide or receive employment- related securities (such as shares), their advisers and representatives, and payroll and share scheme administrators and will run until the 16 August 2013.
Further views and evidence are been sought on potential impacts of the OTS’s recommendations in relation to:
share for share exchanges and rollovers; the availability of corporation tax relief following takeover of a company; the taxation of ERS awarded to internationally mobile employees; section 222 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA), and the rules concerning the ‘making good’ of amounts paid by an employer in respect of tax on ERS; and the valuation rules for listed company shares.
HMRC SHARES AND ASSETS VALUATION FISCAL FORUM
8 July 2013
The next Shares and Assets Valuation Fiscal Forum will be held on 9 September 2013. If you have any items you would like raising at this meeting please email the Policy Team before 12 August 2013.
EMPLOYMENT-RELATED SHARES & SECURITIES BULLETIN – NUMBER 9
14 August 2013
The latest issue of the Employment Related Shares & Securities Bulletin has been published.
The ninth edition contains articles on:
Employee shareholder Guidance on Finance Act 2013 changes to tax advantaged share schemes Revised SAYE prospectus Valuation of shares on LTIP vesting Employee ownership guidance Quick Response to enquiries trial – summary review Self-certification of employee share schemes
CIPP Policy News Journal
16/04/2014, Page 259 of 519
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