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The current regime for taxing employee shares can be traced back to FA 2003. The underlying principle is that value "gifted" to an employee is taxed as employment income, while organic growth in the value of securities benefits from capital treatment. That principle is worked out through a series of approved schemes, each with its own advantages and restrictions.
This book examines the different schemes and offers clear and practical guidance for employers considering the implementation of such schemes and for their professional advisers.
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