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Taxation, work and welfare
Employee share schemes review
On 20 March 2013 David Gauke, the Exchequer Secretary to the Treasury, wrote to the OTS in response to our review of unapproved employee share schemes. The full response can be found below:
The Office of Tax Simplification published its final report on unapproved employee share schemes on 16 January 2013. The full report can be found below:
- Press release: Review of unapproved employee share schemes
- Review of unapproved employee share schemes: final report (PDF 492KB)
The Office of Tax Simplification published its review of unapproved employee share schemes on 1st August 2012 and welcomes comments and feedback.
- Press release: Complexities of unapproved share schemes identified
- Review of unapproved share schemes: Interim report (PDF 541KB)
- Areas for further input (PDF 90KB)
The Office of Tax Simplification has now completed its review of tax advantaged employee share schemes. The review, published on 6th March 2012, sets out both legislative and administrative simplification proposals.
- Press release: Review of tax advantaged employee share schemes
- Review of tax advantaged employee share schemes final report (PDF 1.46MB)
The OTS is now working on the next stage of the review, examining the complexities involved in non tax advantaged (unapproved) share schemes.
Letter from the OTS to the Exchequer Secretary
On 14 June 2011 the OTS wrote to David Gauke, the Exchequer Secretary to the Treasury, proposing three further simplification reviews for this year - pensioner taxation, share schemes, and a project identifying complexity across the tax system.
- Letter from OTS to David Gauke MP (PDF 97KB)
- Press release: Pensioner tax and Share Schemes next areas for simplification
The agreed terms of reference for OTS’ reviews are included in a letter dated 5 July 2011 from the Exchequer Secretary, David Gauke MP, to the OTS.
- Letter from David Gauke MP, to the OTS (PDF 508KB)
- Press release: Tax simplification team to review pensioner taxation and share schemes
Employee share schemes
- Review of Employee Share Schemes committee
- Employee share schemes - TORs for consultative committee (PDF 122KB)
- Unapproved employee share schemes - Terms of reference (PDF 44KB)
- Approved employee share schemes - Terms of reference (PDF 44KB)
- Approved employee share schemes - Committee members (PDF 135 KB)
- Review of unapproved share schemes: Interim report (PDF 541KB)
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