Addleshaw Goddard

UK 200 2014 position: 22

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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