HMRC’s Consultation Document
June 27, 2012
responding to the Office of Tax Simplification’s report on tax-advantaged share plans is a major disappointment. The only definite commitments are to abolish the approval process and to review the relevance of the CSOP. The Government has rejected the OTS’s proposal to reduce the period before SIP shares can be removed tax-free from 5 to 3 years.
Office of Tax Simplification’s report on tax advantaged employee share schemes
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