In the second of a two-part article Richard Rolls and Alison Hughes KPMG LLP look at how the Finance Act 2008 will affect share incentives for internationally mobile employees
Part 1 of this article summarised the main changes introduced by FA 2008 to the tax treatment of share incentives held by mobile employees focusing on the new remittance rules. In Part 2 we look at some of the practical implications of these changes for specific types of share awards.
Statutory references are to ITEPA 2003 and references to Chapters relate to Part 7 of that Act unless otherwise stated.
Restricted securities
An employee may acquire shares that...
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In the second of a two-part article Richard Rolls and Alison Hughes KPMG LLP look at how the Finance Act 2008 will affect share incentives for internationally mobile employees
Part 1 of this article summarised the main changes introduced by FA 2008 to the tax treatment of share incentives held by mobile employees focusing on the new remittance rules. In Part 2 we look at some of the practical implications of these changes for specific types of share awards.
Statutory references are to ITEPA 2003 and references to Chapters relate to Part 7 of that Act unless otherwise stated.
Restricted securities
An employee may acquire shares that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
