Overview

Following the Chancellor's review of capital gains tax taper relief, many UK companies will need to review their executive reward packages in 2008. This CD-ROM provides the answers to the tax questions that arise. It covers the broad spectrum of UK employee reward structures, from the tax-efficient structuring of a termination payment to the complex anti-avoidance rules aimed at share-based remuneration. It provides guidance on the more common salary and benefit arrangements, as well as dealing with areas where unexpected tax charges can arise, particularly in the field of share options and other equity incentives. UK law in many of the areas covered is in a state of almost constant change, and this third edition has been updated to reflect developments in the last year, such as the revision of capital gains tax taper relief. The CD-ROM provides easy-to-use access to the relevant section of the text in which any defined term appears.

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9781904905042

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