Employee Reward Structures

Overview

This is a comprehensive guide to the tax treatment of executive reward packages, from recruitment to termination. Includes a comprehensive glossary of terms, checklists and flowcharts.

The sixth edition contains analysis of: the following changes:

• Taxation of pensions contributions, cap on tax relief for contributions, additional rate relief restriction, alignment of pension input periods, reduction in lifetime allowance, freedom to draw down lump sums
• Termination payments Significant proposed changes in treatment
• Employee Benefit Trusts: Important case law developments (Murray Group Holdings)
• Employee Shareholder Shares: Changes to the relief and proposal to end agreements
• Employee Share Plans: Streamlining and Self-certification
• Benefits in kind: Removal of 'lower-paid employee' status

It covers the broad spectrum of 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.

Includes complete work on CD-ROM (with cross-references and website resources hyperlinked) with the printed book.

Author Biography

About the author: Jackie Anderson LLB, ACA, CTA has her own practice, LHA Consulting Ltd.