- OTS CGT report—the future of share schemes
- What is the background and purpose of this report?
- What is the key recommendation in relation to employee share schemes?
- What were the general comments on employee share incentives?
- What did the report say about growth shares?
- What were the comments in relation to tax advantaged share plans?
- What’s next?
Share Incentives analysis: Following a request from the Chancellor in July 2020, the Office of Tax Simplification (OTS) has published a report reviewing the rules relating to capital gains tax (CGT), which includes some significant recommendations and commentary in relation to employee share incentive arrangements.
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