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Acquisition of Shares by Employees

  • Bill Packer
  • Elaine Baker

Abstract

For many years an employee of a company who received shares as part of his remuneration has been liable to income tax under Schedule E on the value of the shares received. In more recent years there has been legislation aimed at taxing, at rates applicable to earned income rather than capital gains, the profits arising to employees from option schemes and share-incentive schemes. The detailed provisions are complex and only the basic outlines are discussed here.

Keywords

Capital Gain Scheme Share Fringe Benefit Dividend Payment Detailed Provision 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© KTR 1982

Authors and Affiliations

  • Bill Packer
    • 1
  • Elaine Baker
    • 1
  1. 1.Touche Ross & Co.UK

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