Employment-related securities | Practical Law

Employment-related securities | Practical Law

The definition of employment-related securities is essential for several provisions under which income tax (and potentially also NICs) can arise where securities are acquired or held by or for employees or directors. Some of these tax charges arise frequently and are important in many situations. This practice note examines the meaning of securities and employment-related for the purposes of these tax charges.

Employment-related securities

Practical Law UK Practice Note 6-376-2197 (Approx. 24 pages)

Employment-related securities

MaintainedUnited Kingdom
The definition of employment-related securities is essential for several provisions under which income tax (and potentially also NICs) can arise where securities are acquired or held by or for employees or directors. Some of these tax charges arise frequently and are important in many situations. This practice note examines the meaning of securities and employment-related for the purposes of these tax charges.