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OTS CGT report—the future of share schemes

OTS CGT report—the future of share schemes
Published on: 16 November 2020
Published by: LexisPSL
  • 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?

Article summary

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. or take a trial to read the full analysis.

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