Employee Reward Structures: Sixth Edition

ISBN-13: 9781910151389 / Angielski / Other / 2017

Jackie Anderson

Opis

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. The law in many of the areas covered by the book is in a state of almost constant change, and the fourth edition of the book has been updated to reflect developments in the last year, such as the revision of capital gains tax taper relief. Includes complete work on CD-ROM (with cross-references and website resources hyperlinked) with the printed book.