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Share Incentives weekly highlights—23 July 2020

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Published on: 23 July 2020

Published by a LexisNexis Share Incentives expert

Table of contents

Finance Bill 2021
Government publishes draft provisions for Finance Bill 2021 including further changes to the EMI scheme working time requirement in light of the coronavirus pandemic
Tax Treatment
HMRC publishes latest Employment Related Securities Bulletin
Public Accounts Committee publishes report on the management of tax reliefs
HMRC updates its Capital Gains Manual
Finance Bill 2020
Finance Bill 2020 receives Royal Assent
Corporate governance
FCA says firm culture is still key for remuneration committees

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Article summary

This week’s edition of Share Incentives highlights includes: (1) the publication of further changes to the enterprise management incentives (EMI) scheme working time requirement in light of the coronavirus pandemic in the Finance Bill 2020–21, (2) HMRC’s latest Employment Related Securities Bulletin, and (3) Finance Bill 2020 receiving Royal Assent.

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