In this video, Senior Associate, Claire Prentice and Associate, Tom Leatherby from the Incentives and Remuneration team provide a comprehensive summary of the tax basics of employee share schemes.
Topics covered in this video include:
- The different tax treatment of tax-advantaged and non-tax advantaged plans
- Comparing share option arrangements with share acquisitions
- Business asset disposal relief and share plans
- PAYE and National Insurance considerations
- Employee benefit trusts
