Tax and NICs for Incentives

This part of the topic index contains resources on tax and national insurance relating to share plans and incentives. Please select the resource that you require by clicking on the relevant tab below.

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2 resources

	Title	Resource Type	Date
Practice Notes
1	US Internal Revenue Code section 409A: impact on UK share ... This US anti-avoidance measure was introduced by the American Jobs Creation Act 2004. It can affect US taxpayers who participate in UK share plans. UK companies may need US tax advice to ensure their share plans do not cause problems for any employees who are US taxpayers.	Practice Notes	Maintained
2	US section 423 employee stock purchase plans: key features ... This note describes the key features of US employee stock purchase plans (often called a section 423 plan) and suggests possible approaches to implementing a UK version of a section 423 plan.	Practice Notes	Maintained

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