Share Incentives analysis: The government is progressing with measures to align the national insurance and income tax liabilities of employment-related securities (ERS) held by internationally mobile employees (IMEs). Sarah McMaster, senior associate in the employee benefits team at Baker & McKenzie LLP, assesses the practical implications of the proposals.
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The use of tax indemnities in share scheme documentsIntroductionA tax indemnity enables an employer to recover amounts of income tax and National Insurance contributions (NICs) from an employee, usually in a variety of different ways to provide flexibility for both parties. In the share scheme
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Where an individual acquires shares in a company and is a director and an employee of the company how should the section 431 election be completed?To be valid, a joint restricted securities election under section 431 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) must be made:•by
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