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Employment-related and restricted securities regimes

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 13: Share Transfers, Share Buy-Backs and Company Reorganisations/Demergers Employment income tax charges for directors and employees Scope of restricted securities legislation Relevant restrictions Employment income tax charges Election to be taxed on initial unrestricted value of shares Reporting obligations ...

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