COMPANY-SHARE-OPTION-PLAN

David Whiscombe (BKL) examines the tax issues surrounding an acquisition of shares by an employee in their employer company, and he contends that they are ‘from’ the employment less often than is commonly assumed.

Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on the taxation of share incentives for international employees

There are viable alternatives to EMI if a company does not qualify or an individual employee does not meet the criteria to participate. Thomas Dalby sets out the key considerations for advisers.