“Safeguarding share schemes” by JD Ghosh, law graduate of University of London

JD Ghosh of Winslows Tax explains updates to the rules around employee share schemes.

The Covid-19 pandemic has caused many uncertainties in relation to the operation of tax advantaged employee share schemes (which are very important for retention of talent by companies). The Government has made changes in legislation (in the Finance Act 2020) and published guidelines (Employment Related Securities Bulletin 35 (‘Bulletin’) published by HMRC on 8 June 2020) to tackle some of such uncertainties caused by Covid-19. Set out below is a summary of the changes. 

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