Employment-related securities - the latest anti-avoidance rules
|Category|| Technical Articles
Article by Sarah Bradford, a director of WriteTax Ltd. This article appeared in the October 2005 issue of Tax Adviser. It is almost a given fact that a Finance Act will contain some provisions designed to target the perceived abuse of employment-related securities to avoid tax and NICs, and the Finance (No 2) Act 2005 is no exception.
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