David Cohen partner at Norton Rose comments from an employee share scheme perspective on the Income Tax (Earnings and Pensions) Act 2003 which came into force on 6 April
On 6 April 2003 a vast amount of intellectual capital was wiped out at a stroke by Act of Parliament. As a result of the coming into force of the Income Tax (Earnings and Pensions) Act 2003 the section numbers which many of us have gradually memorised over the last 15 years became as useless as last year's train timetable.
The new Act replaces the vast majority of the tax legislation relating to employee share schemes which until now has been found in the Taxes Act 1988 and succeeding Finance Acts. This is part of...
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David Cohen partner at Norton Rose comments from an employee share scheme perspective on the Income Tax (Earnings and Pensions) Act 2003 which came into force on 6 April
On 6 April 2003 a vast amount of intellectual capital was wiped out at a stroke by Act of Parliament. As a result of the coming into force of the Income Tax (Earnings and Pensions) Act 2003 the section numbers which many of us have gradually memorised over the last 15 years became as useless as last year's train timetable.
The new Act replaces the vast majority of the tax legislation relating to employee share schemes which until now has been found in the Taxes Act 1988 and succeeding Finance Acts. This is part of...
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:
