Income Tax on Share Benefits for Mobile Employees

Michael Ingle

Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers some of the major UK income tax issues and pitfalls relating to share benefits for internationally mobile employees

For reasons that I outlined in my article 'NICs on Share Benefits for Mobile Employees' (The Tax Journal Issue 803 22 August 2005) UK tax practitioners increasingly need a detailed understanding of the implications of different types of UK tax residence (and non-residence) for employee share awards. Whereas my previous article focussed on the NICs issues this article will deal with income tax but not (please note) capital...

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Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers some of the major UK income tax issues and pitfalls relating to share benefits for internationally mobile employees