Richard Rolls and Alison Hughes of KPMG LLP look at how the new capital gains tax rules, including entrepreneurs' relief, will affect employee share plan participants
Richard Rolls and Alison Hughes of KPMG LLP look at how the new capital gains tax rules including entrepreneurs' relief will affect employee share plan participants
Changes to the capital gains tax (CGT) regime were announced in the Pre-Budget Report last October. For disposals after 5 April 2008 taper relief is abolished and CGT will generally be charged at a flat rate of 18%.
There will be winners and losers for employee share plan participants (see David Cohen's article in The Tax Journal Issue 907 29 October 2007). In this article we review the position now that the draft legislation has been published...
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Richard Rolls and Alison Hughes of KPMG LLP look at how the new capital gains tax rules, including entrepreneurs' relief, will affect employee share plan participants
Richard Rolls and Alison Hughes of KPMG LLP look at how the new capital gains tax rules including entrepreneurs' relief will affect employee share plan participants
Changes to the capital gains tax (CGT) regime were announced in the Pre-Budget Report last October. For disposals after 5 April 2008 taper relief is abolished and CGT will generally be charged at a flat rate of 18%.
There will be winners and losers for employee share plan participants (see David Cohen's article in The Tax Journal Issue 907 29 October 2007). In this article we review the position now that the draft legislation has been published...
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:
