The Office of Tax Simplification’s (OTS) review of unapproved share schemes is likely to be of help to unquoted firms, says Nicholas Stretch at CMS Cameron McKenna.

The review is looking at areas of simplification in unapproved share schemes such as long term incentive plans.

Stretch says that the areas in which complexities have been identified, that might benefit unquoted organisations if they are simplified, included getting valuations agreed for unquoted companies (those firms that whose securities are not traded on the public stock exchange) which can often be an expensive undertaking and can be a barrier and also being able to run employee trusts more effectively.

The review was launched on 1 August and comments on the review’s evidence gathering should be lodged with the Office of Tax Simplification by 28 September.

Responses to questions which are posed in the review should be emailed to the Office of Tax Simplification by 26 October.

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