Office of Tax Simplification: review of unapproved share schemes
This consultation seeks views and evidence on the potential impact of recommendations made by the Office of Tax Simplification (OTS).
Detail
The Government is consulting on 5 of the recommendations made by the OTS in its review of non tax advantaged (or ‘unapproved’) employee share schemes, which was published in January 2013. Details of the Government’s response to other recommendations made by the OTS can be found at Annex B.
Documents