Employee Reward Structures

Overview

This fifth edition is a guide to the tax treatment of executive reward packages in the UK, from recruitment to termination. Updated to the UK's Finance Act 2013, the book includes a comprehensive glossary of terms, checklists, and flowcharts, and it contains an analysis of: the implementation of the Office of Tax Simplification recommendations on approved schemes * the "employee shareholder status" trading employment law rights for CGT relief * Entrepreneur's Relief for EMI options. Covering 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, the book 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. Also included, along with the book, is a companion CD-ROM of the complete work, with cross-references and website resources hyperlinked.