Share Incentives weekly highlights—22 June 2023

Table of contents

• Tax treatment
• Reminder—Annual share schemes returns filing deadline is 6 July 2023
• Accountancy and valuation
• HMRC publishes new valuation illustrative example
• Tax treatment
• Treasury Committee issues report on Tax Simplification
• Useful information
• UK listing and prospectus regime reform—potential impact on securities litigation
• HMRC manual updates
• Weekly highlights from other practice areas

Article summary

This week's edition of Share Incentives weekly highlights includes (1) a reminder of the 6th July filing deadline for annual share schemes returns to HMRC, (2) an update to HMRC’s Shares and Assets Valuation Manual in relation to EMI schemes and (3) the publication of a House of Commons Treasury Committee report on tax simplification.