Employee Incentives Update — September 2012
Welcome to the September 2012 edition of our Employee Incentives Update. The update contains a round-up of recent developments and case law in this area during the last three months. This issue’s contents:
- BIS publishes final proposals on reforms to executive remuneration
- HMRC consults on draft general anti-abuse legislation
- Draft legislation to implement a statutory tax residence test published
- HMRC issues response to Office of Tax Simplification report on taxadvantaged share plans
- Extension of Enterprise Management Incentive share options to academics
- HMRC guidance on market value for Share Incentive Plans
- Elections to be taxed on actual market value can be provided electronically
- Office of Tax Simplification publishes interim report on unapproved schemes
- Employee benefit trust settlement opportunity: HMRC publishes FAQs
- What constitutes a loan for tax purposes?
- France and Switzerland…
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