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Our Share Schemes Expert Group contributed to our response to the HMRC's consultation on the Draft Finance Bill 2014 Employee Share Schemes: Office of Tax Simplification Recommendations. We welcomed the proposals and commented on a few points of concern, namely the need to revisit previously approved share schemes, the size of the potential penalties, the limited time given to comply before the entry into force of these measures (6 April 2014), and the introduction of the new rules on company discretion on the operation of CSOPs.

Click here to download the response (pdf)

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