London: +44 (0)20 7236 2601
St Albans: +44 (0)1727 869141
Rickmansworth: +44 (0) 1923 771010
Milton Keynes: +44 (0)1908 605552
"We understand our clients'
needs and offer practical solutions"

Some potentially good news on unapproved share schemes

Date: 27th June, 2013   |   Author: Cathy Corns   |   Comments: 0

HMRC is consulting on five of the recommendations made by the Office of Tax Simplification in its review of unapproved employee share schemes, published in January 2013. The areas for consultation cover share for share exchanges and rollovers; corporation tax relief following a takeover; internationally mobile employees; the making good of amounts paid by employers and valuation rules for listed shares. Where the government intends to proceed with any changes in response to this consultation, further details will be published in autumn 2013, with a view to implementation in 2014.

Whilst this by no means covers all the issues, any improvement to the current position will be welcomed.


Discussion and Comments


Please enter the word you see in the image below:

Notify me of follow-up comments?

Contact Business Service Partners

Choose from the drop down menu below to select a Partner to contact.



For the latest Mercer & Hole news, visit our LinkedIn page mercer-&-hole

Click here to follow us on LinkedIn