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TASS
OTS Recommendations – Tax Advantaged Employee Share Schemes
Following the summer 2012 consultation on Tax-Advantaged Employee Share Schemes (TASS), the Chancellor confirmed in the Autumn Statement 2012 that a package of simplifications would be put forward to take effect during 2013. The consultation was initiated following a TASS review by the Office of Tax Simplification (OTS), presented to the Chancellor ahead of Budget [...]
Consultation on Employee Share Schemes
On 06 March 2012, the Office of Tax Simplification (OTS) issued a report to the Chancellor of the Exchequer on Tax Advantaged Share Schemes (TASS). There are four types of TASS: Company Share Option Plans (CSOP) Save As You Earn (SAYE) Share Incentive Plans (SIP) EnterpriseManagement Initiatives (EMI) The OTS recommended a review of the [...]
OTS – Review of Tax Advantaged Employee Share Schemes
On 06 March 2012, the OTS (Office of Tax Simplification) put forward its recommendations to the Chancellor of the Exchequer ahead of his Budget and issued its final report on tax advantaged share schemes (TASS). There are four types of TASS: Company Share Option Plans (CSOP) These are HMRC-approved schemes where an employer may grant [...]
