Thorny problems
17 April 2013
In an article for Taxation magazine, Sara Cohen discusses the Office of Tax Simplification's proposals for unapproved share schemes.
In an article for Taxation magazine, Sara Cohen discusses the Office of Tax Simplification's proposals for unapproved share schemes.
The Office of Tax Simplification published its final report on unapproved share schemes on 16 January 2013. The report contains six major recommendations which, if implemented, will result in welcome, far-reaching and radical changes being made to the current regime.
However, the government’s response issued on budget day has already indicated that some of the recommendations may not be taken up, at least in the foreseeable future.
You can read Sara's thoughts in full on the Taxation website here.