- HMRC withdraws employment income and PAYE valuation checks
- What is the background behind the SAV announcement?
- What share plan arrangements are this announcement most likely to affect?
- What companies are most likely to be affected by this announcement?
- Is it likely that share plan arrangements are likely to be structured differently as a result?
Share Incentives analysis: HMRC Shares and Assets Valuations (SAV) recently announced that the informal post-transaction valuation check and PAYE health check service which it currently offers will cease on 31 March 2016. David Cohen, consultant solicitor at Keystone Law, a prize-winning fellow of the Chartered Institute of Taxation who has written extensively on employee share schemes, considers what the announcement will mean to those who practice in the area.
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