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Employment-related securities—basic tax principles
Employment-related securities—basic tax principles

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • Employment-related securities—basic tax principles
  • What is an employment-related security?
  • The general earnings charge on acquisition
  • Restricted securities and joint elections
  • Convertible securities
  • Subsequent chargeable events involving employment-related securities
  • Securities options
  • PAYE and NICs
  • Notional payments not made good—the section 222 charge
  • Reporting obligations

This content is no longer in use on Lexis®PSL

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