- HMRC and the withdrawal of valuation services—two years on
- Exactly what valuation services were withdrawn two years ago?
- What specific share incentive arrangements could no longer benefit from an important valuation check?
- In the past two years, has there been a particular drop in implementation in any particular share incentive arrangement, and if so, why?
- What arrangements are companies tending to implement in place of the above?
- What does the future hold for value shares and joint share ownership plans (JSOPs) without the valuation checks in place?
Share Incentives analysis: Two years after cuts at HMRC saw the removal of a number of valuation services associated with tax assessment, businesses are learning how to navigate the changes. Jonathan Fletcher Rogers, partner at Addleshaw Goddard, explains the impact and provides some insight on what may yet be waiting up ahead.
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