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Acquisition of Shares by Employees

In: A Tax Guide to Pay and Perks

Author

Listed:
  • Bill Packer

    (Touche Ross & Co.)

  • Elaine Baker

    (Touche Ross & Co.)

Abstract

For many years an employee of a company who received shares as part of his remuneration has been liable to income tax under Schedule E on the value of the shares received. In more recent years there has been legislation aimed at taxing, at rates applicable to earned income rather than capital gains, the profits arising to employees from option schemes and share-incentive schemes. The detailed provisions are complex and only the basic outlines are discussed here.

Suggested Citation

  • Bill Packer & Elaine Baker, 1984. "Acquisition of Shares by Employees," Palgrave Macmillan Books, in: A Tax Guide to Pay and Perks, chapter 9, pages 74-87, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-17585-7_9
    DOI: 10.1007/978-1-349-17585-7_9
    as

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