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Our Share Schemes Expert Group contributed to our response to the HMRC's consultation on the Draft Finance Bill 2014 Unapproved employee share schemes: Office of Tax Simplification Recommendations.We welcomed the proposal to change section 222, but noted that improvements could be achieved regarding notional payments. We also advised for clarity regarding the need to register pre 2014 unapproved and inactive share schemes and arrangements in both the legislation and in HMRC guidance.

Click here to download the response (pdf)

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