David Pett is a tax barrister at Temple Tax Chambers. Whilst he advises on all direct taxes, David is best known for his advice on the income tax, PAYE, NICs and CGT aspects of employees’ and directors’ remuneration, incentives, and all aspects of employment-related securities and employee share plans. He is author of Employee Ownership Trusts (Claritax Books). Email: david.pett@templetax.com.