Employee Incentives Update — July 2013
Addleshaw Goddard has released the July 2013 edition of its Employee Incentives Update. The update contains a round-up of developments in this area during July.
- New guidance on terms of reference for remuneration committees
- Changes to HMRC tax-advantaged share schemes come into force
- Impact date for employee shareholder status confirmed as 1 September 2013
- HMRC launches consultation on close company loans to participators
- HMRC issues guidance on tax on unquoted company buy-back of shares from employees
- International mobile employees — HMRC publishes frequently asked questions on new mixed fund rules
- Employee-owned companies — BIS issues model documents and guides to employee ownership
- Beware of relying on Enterprise Management Incentives share valuations agreed with HMRC for any other purpose
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