Employee share ownership scheme

Issue date: 4 July 2013

Closing date: 26 September 2013

Consultation on supporting employee-ownership models to incentivise growth. Seeking views on size and nature of employee-ownership sector, and on proposals to introduce capital gains tax (CGT) relief and an income tax and NIC exemption for indirect employee ownership structures.

VAT: Retail Export Scheme

Issue date: 1 July 2013 Closing date: 30 September 2013

Redesigning out-dated VAT Retail Export Scheme (tax-free shopping) to make the scheme easier to use and understand, and to limit opportunities for error and fraud.

Relief for interest on loans to purchase life annuities