Government response to the OTS review of unapproved employee share schemes

The government response to the Office of Tax Simplification (OTS) review of unapproved employee share schemes

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

In the Budget 2014, the government announced that it would consult on recommendations by the OTS to introduce a “marketable security” into rules for taxing employment-related securities and on the proposal to introduce an employee shareholding vehicle. Other recommendations from the review are already being implemented.


  1. New employee shareholding vehicle

    • Consultation outcome
  2. Office of Tax Simplification review of unapproved share schemes: marketable security

    • Consultation outcome
Published 17 July 2014