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PHILIP FISHER suggests employee share schemes should be simplified
KEY POINTS
- The competing factors in the simplification debate.
- Is there a natural pairing-off of EMI and CSOP and SIP and SAYE schemes?
- A look at the problems of EMI and CSOP.
- The ‘partnership shares’ element of SIP might include SAYE.
- Could the requirement for a trust in a SIP be abolished?
- A simplification of the PAYE/NIC liabilities might help.
Having done its best to take the complexity out of tax reliefs and to start working on small business taxation the Office of Tax Simplification announced in early July that among its next three targets will be employee share schemes.
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